Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness

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NAMAZI MOHAMMAD; JAFARI ZAHRA

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

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:9 | Issue:34 Page(s): 169-199

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Information Journal Paper

Title

Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness

Author(s)

NAMAZI MOHAMMAD | JAFARI ZAHRA | Issue Writer Certificate

Keywords

Cost StickinessQ1

Corporate Social ResponsibilityQ1

Agency CostQ2

Abstract

This research examines the moderating effects of Agency Costs on the relation between Corporate Social Responsibility and Cost Stickiness of firms listed in Tehran Stock Exchange (TSE). The sample consists of 102 firms listed in TSE over the period from 2005 to 2014. This research is a quantitative research and research method is correlation and Panel data analysis using constant effects method. The results indicate a direct influence of Corporate Social Responsibility and the Agency Costs on the Cost Stickiness. Also, results show that two groups of Agency Costs indices including asset turnover ratio and the interaction between a firm growth opportunities and free cash flows have a moderating effect on the relation between Corporate Social Responsibility and Cost Stickiness; however, operating costs to net sale ratio has no moderating effects on the relation. Findings indicate that Corporate Social Responsibility and Agency Cost have a direct impact on the costs stickiness, that is, firms with higher rate in social responsibility have more operating costs stickiness than firms with lower rate of social responsibility. In addition, Agency Cost decreases the relation between CSR and Cost Stickiness, according to the Vald test.

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APA: Copy

NAMAZI, MOHAMMAD, & JAFARI, ZAHRA. (2020). Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(34 ), 169-199. SID. https://sid.ir/paper/387050/en

Vancouver: Copy

NAMAZI MOHAMMAD, JAFARI ZAHRA. Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(34 ):169-199. Available from: https://sid.ir/paper/387050/en

IEEE: Copy

MOHAMMAD NAMAZI, and ZAHRA JAFARI, “Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 34 , pp. 169–199, 2020, [Online]. Available: https://sid.ir/paper/387050/en

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