Explaining and analyzing the moderating role of company size on the impact of social responsibility on the financial performance of companies, based on meta-analysis technique

The purpose of this systematic review and meta-analysis is to analyze the effect of social responsibility on financial performance and explain the moderating role of company size in Iranian studies.

The research method is a systematic review using the meta-analysis technique. The statistical population of research articles and theses published during the years 1388 to 1400 is 186 cases. Based on the research protocol, 25 studies were examined as the final sample. The present research was conducted as a meta-analysis using cma2 software. Cochran's Q test was used to analyze heterogeneity.

Research findings show that social responsibility has a significant effect on financial performance in previous studies in Iran. Also, the regression analysis in the present study shows the significant role of the moderator of the company size.

Based on the research results, despite the existence of contradictory results in Iranian studies, social responsibility has a significant effect on financial performance.

Knowledge enhancement:

 The present research adds knowledge in terms of enriching the theoretical literature in the field of financial performance and a reliable idea of the impact of social responsibility on financial performance and the moderating role of company size, as well as compiling practical information for Iranian companies.