Impact of Disclosuring Level of Social Responsibility on Company Market Value

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Garousi Habibollah; IZADINIA NASER; DASTGIR MOHSEN

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:46 Page(s): 51-76

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Information Journal Paper

Title

Impact of Disclosuring Level of Social Responsibility on Company Market Value

Author(s)

Garousi Habibollah | IZADINIA NASER | DASTGIR MOHSEN | Issue Writer Certificate

Keywords

Corporate Social ResponsibilityQ1

Company Market ValueQ2

Cost of Capital and Operating Cash FlowsQ1

Abstract

The goal of this research is investigating relationship between Corporate Social Responsibility disclosure level with companies market values. For this purpose, A questionnaire with 130 questions in nine main level that included: economic level, social participation, corporate governance, human rights and meritocracy, environmental and sustainable development, religious, products, ethics (organizational, professional, social), cultural is used for determine the level of disclosure 319 companies listed in Tehran Stock Exchange and OTC securities. The multivariate regression are used to test the hypothesis. The findings shows that companies with higher Social responsibility, have more market value and lower capital costs but don’ t have higher operating cash flows. As a result, according to forecast, users of financial reports attention is drawn to social responsibility and Disclosure of this information have time Information and is part of relevant information on the decision-making by investors.

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APA: Copy

Garousi, Habibollah, IZADINIA, NASER, & DASTGIR, MOHSEN. (2020). Impact of Disclosuring Level of Social Responsibility on Company Market Value. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(46 ), 51-76. SID. https://sid.ir/paper/198093/en

Vancouver: Copy

Garousi Habibollah, IZADINIA NASER, DASTGIR MOHSEN. Impact of Disclosuring Level of Social Responsibility on Company Market Value. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(46 ):51-76. Available from: https://sid.ir/paper/198093/en

IEEE: Copy

Habibollah Garousi, NASER IZADINIA, and MOHSEN DASTGIR, “Impact of Disclosuring Level of Social Responsibility on Company Market Value,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 46 , pp. 51–76, 2020, [Online]. Available: https://sid.ir/paper/198093/en

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