The Impact of Related Party Transactions on the Value of the Company with Emphasis on Social Responsibility

This research is trying to study the effect trading with dependent individuals on companies value With emphasis on social responsibility of companies..

In current research, all the companies listed on the Tehran Stock Exchange were selected as target community and the 128 eligible companies were selected as the sample by applying conditions and restrictions. Also, it was used multiple linear regression model to test the research hypotheses. The analysis of the regression model resulted from the research process and studying the significance of the regression model and coefficients of the variables have been performed using Stata15 software

Findings of the first hypothesis indicates that there is a Negative and meaningful relationship between trading with dependent individuals and companies value. also the second hypothesis indicates that there is a positive and meaningful relationship between social responsibility and companies value and, social responsibility has a positive and meaningful effect on the relation between trading with dependent individuals and companies value

Social responsibility improves the relation between trading with dependent individuals and companies value and this eventually it will increase the Wealth of shareholders.

Contribution: 

The results of the research, in order of filling the lack of researches in this field, Investors, Capital market legislators, and helps other users to make better decisions.