Corporate Governance, Social Responsibility Disclosure, the Company's Value
پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
1398/2020
چکیده
Corporate social responsibility and related disclosures are critical to the continuity of corporate activities. The purpose of this paper is to study the relation between corporate governance, social responsibility and the company’ ؛ s value among the firms listed in Tehran Stock Exchange. The data required for this research was collected from the financial statement of 75 companies. To test the hypotheses, multiple regression has been used with panel data. To measure social responsibility criterion, Mishra and colleagues (2011) model has been used. For the corporate governance, concentration of ownership and block ownership of stock criteria have been used. The results of the study show that there is a meaningful relationship between concentration of ownership and social responsibility while no meaningful relationship between block ownership of stock and social responsibility was noticed. Also, no meaningful relationship between social responsibility and corporate exchange value was witnessed

