Test of Corporate social responsibility engagement Based on two approaches to the Exchange Capital and the moral Capital of bankruptcy likelihood

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Zandi Anahita; FAGHANI MAKRANI KHOSRO; FAZELI NAGHI

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Journal: MANAGEMENT ACCOUNTING Year:2019 | Volume:12 | Issue:43 Page(s): 67-85

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Information Journal Paper

Title

Test of Corporate social responsibility engagement Based on two approaches to the Exchange Capital and the moral Capital of bankruptcy likelihood

Author(s)

Zandi Anahita | FAGHANI MAKRANI KHOSRO | FAZELI NAGHI | Issue Writer Certificate

Keywords

Corporate social responsibilityQ1

bankruptcy likelihoodQ1

exchange capitalQ1

moral capitalQ1

Abstract

This study examines the relationship between Corporate social responsibility engagement and their bankruptcy likelihood using annual reports of companies admitted to the Tehran Stock Exchange during the period of 2011-2017. To test the hypotheses of the study, multivariate linear regression based on Panel data is being used. Extant literature suggests that Corporate social responsibility (CSR) accrues social capitals that buﬀ ers business risk. In this research, it was shown by documentary evidence that companies with a history of CSR engagement are less likely to file a bankruptcy on their behalf. Moreover, the social capital provided by the company's social responsibility was divided into moral capital and exchange capital. The results indicate that there is a negative and significant relationship between exchange capital and the probability of bankruptcy, and there is a negative, but statistically non-dominant relationship between moral capital and the probability of bankruptcy. as a result the eﬀ ect of CSR engagement on bankruptcy likelihood primarily stems from the exchange capital, rather than moral capital.

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APA: Copy

Zandi, Anahita, FAGHANI MAKRANI, KHOSRO, & FAZELI, NAGHI. (2019). Test of Corporate social responsibility engagement Based on two approaches to the Exchange Capital and the moral Capital of bankruptcy likelihood. MANAGEMENT ACCOUNTING, 12(43 ), 67-85. SID. https://sid.ir/paper/198829/en

Vancouver: Copy

Zandi Anahita, FAGHANI MAKRANI KHOSRO, FAZELI NAGHI. Test of Corporate social responsibility engagement Based on two approaches to the Exchange Capital and the moral Capital of bankruptcy likelihood. MANAGEMENT ACCOUNTING[Internet]. 2019;12(43 ):67-85. Available from: https://sid.ir/paper/198829/en

IEEE: Copy

Anahita Zandi, KHOSRO FAGHANI MAKRANI, and NAGHI FAZELI, “Test of Corporate social responsibility engagement Based on two approaches to the Exchange Capital and the moral Capital of bankruptcy likelihood,” MANAGEMENT ACCOUNTING, vol. 12, no. 43 , pp. 67–85, 2019, [Online]. Available: https://sid.ir/paper/198829/en

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