EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY ON STICKY COST BEHAVIOR

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NIK KAR JAVAD; HAMIDI ELHAM; JALILI AKRAM

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

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Journal: Journal of Empirical Research in Accounting Year:2017 | Volume:6 | Issue:23 Page(s): 1-28

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Title

EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY ON STICKY COST BEHAVIOR

Author(s)

NIK KAR JAVAD | HAMIDI ELHAM | JALILI AKRAM | Issue Writer Certificate

Keywords

CORPORATE SOCIAL RESPONSIBILITYQ1

PUBLIC WELFAREQ1

COST STICKYQ1

THE ASYMMETRY OF COST BEHAVIORQ1

Abstract

This study is aimed to investigate effects of CORPORATE SOCIAL RESPONSIBILITY on sticky cost behaviour in firms listed in Tehran Stock Exchange. For this purpose, five hypotheses are developed and data on the 105 firms listed in Tehran Stock Exchange for the period from 2006 to 2015 are analysed. The hypotheses are tested by regression model using panel data with fixed effects approach. The results show that there is sticky cost phenomenon in firms listed in Tehran Stock Exchange. In addition, the results show that the ratio of employee number to total assets, the ratio of research, development and advertising costs to sales and the ratio of tax to sales, as indicators of CORPORATE SOCIAL RESPONSIBILITY, have significant positive influence on sticky cost behaviour. Also, the results indicate that the ratio of fixed assets to total assets and corporate governance ability, as indicators of CORPORATE SOCIAL RESPONSIBILITY, have no significant effect on sticky cost behaviour of Iranian firms.

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APA: Copy

NIK KAR, JAVAD, HAMIDI, ELHAM, & JALILI, AKRAM. (2017). EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY ON STICKY COST BEHAVIOR. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(23 ), 1-28. SID. https://sid.ir/paper/241067/en

Vancouver: Copy

NIK KAR JAVAD, HAMIDI ELHAM, JALILI AKRAM. EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY ON STICKY COST BEHAVIOR. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2017;6(23 ):1-28. Available from: https://sid.ir/paper/241067/en

IEEE: Copy

JAVAD NIK KAR, ELHAM HAMIDI, and AKRAM JALILI, “EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY ON STICKY COST BEHAVIOR,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 23 , pp. 1–28, 2017, [Online]. Available: https://sid.ir/paper/241067/en

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