Investigation of corporate social responsibility disclosure impact on cash holding by idiosyncratic risk and systematic risk in companies listed on the Tehran Stock Exchange

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JAMEI REZA; Azizi Benyamin

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Journal: Journal of Accounting Advances Year:2019 | Volume:10 | Issue:2 (75/3) Page(s): 101-136

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Information Journal Paper

Title

Investigation of corporate social responsibility disclosure impact on cash holding by idiosyncratic risk and systematic risk in companies listed on the Tehran Stock Exchange

Author(s)

JAMEI REZA | Azizi Benyamin | Issue Writer Certificate

Keywords

Corporate Social Responsibility DisclosureQ1

Cash HoldingQ2

Idiosyncratic RiskQ1

Systematic RiskQ2

Abstract

Cash inventories are an important part of a business's assets and they have always attracted the attention of various researchers. In this study, the effect of Corporate Social Responsibility Disclosure (CSRD) on the level of Cash Holding of companies listed in the Tehran Stock Exchange has been investigated, and two communication channels of special risk and Systematic Risk have been considered to explain how the independent variable affects the dependent variable. In order to achieve the research goal, 122 companies have been selected from the companies listed on the Tehran Stock Exchange from 2009 to 2016 by a systematic elimination sampling method. The research findings showed that the Corporate Social Responsibility Disclosure has a positive and significant effect on the level of Cash Holding. The results also showed that an increase in the Corporate Social Responsibility Disclosure does reduce the specific risk of the company and the level of Cash Holding.

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APA: Copy

JAMEI, REZA, & Azizi, Benyamin. (2019). Investigation of corporate social responsibility disclosure impact on cash holding by idiosyncratic risk and systematic risk in companies listed on the Tehran Stock Exchange. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(2 (75/3) ), 101-136. SID. https://sid.ir/paper/359827/en

Vancouver: Copy

JAMEI REZA, Azizi Benyamin. Investigation of corporate social responsibility disclosure impact on cash holding by idiosyncratic risk and systematic risk in companies listed on the Tehran Stock Exchange. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;10(2 (75/3) ):101-136. Available from: https://sid.ir/paper/359827/en

IEEE: Copy

REZA JAMEI, and Benyamin Azizi, “Investigation of corporate social responsibility disclosure impact on cash holding by idiosyncratic risk and systematic risk in companies listed on the Tehran Stock Exchange,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 2 (75/3) , pp. 101–136, 2019, [Online]. Available: https://sid.ir/paper/359827/en

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