The moderating role of corporate social responsibility on the relationship between related party transactions and firm value

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Alavi Seyed Mostafa; Kalantari Reza

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2023 | Volume:16 | Issue:63 Page(s): 255-274

Download Full-Text

Persian Verion

View:

Download:

Cites:

Information Journal Paper

Title

The moderating role of corporate social responsibility on the relationship between related party transactions and firm value

Author(s)

Alavi Seyed Mostafa | Kalantari Reza | Issue Writer Certificate

Keywords

Corporate Social Responsibility

related party transactions

firm value

Abstract

In this study, the moderating role of Corporate Social Responsibility on the relationship between related party transactions and firm has been investigated. The statistical population of the study was all companies listed on the Tehran Stock Exchange in the period 2014 to 2020 that the purposeful removal method was used to determine the statistical sample size. Finally, 102 companies were selected as a statistical sample. Data analysis and testing was performed using the combined data approach and the fixed effects data method. The results showed that related party transactions on the firm value have a significant relationship ,so that sales transactions increase the value of the company and purchase transactions lead to a decrease in the value of the company. In examining the fourth hypothesis, it was found that the company's social responsibility had a moderating role on the relationship between related party transactions and the firm value.The results of the study indicate the effectiveness of related party transactions dependent on the value of the company and show the market response to such transactions. Social responsibilities are also a factor affecting the above relationships.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans