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

Persian Verion
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

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

sound

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

Persian Version

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

View:

608
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting

Pages

  351-368

Abstract

 The purpose of this study is to explain the role of Gender diversity in the Value relevance of Social responsibility reporting. When a firm deals with the Social responsibility issue, executives and stockholders gain incentives to obtain potential benefits. On the other hand, the existence of Gender diversity in a firm reflects its commitment to social laws and regulations and can affect the reputation and, ultimately, the value of the firm. This study is a post-event, causal and applied research. The sample consists of 156 firms listed in Tehran Stock Exchange during the period from 2012 to 2016. To test the hypothesis, panel data method and multivariate linear regression analysis are used. Findings show that Social responsibility has Value relevance in line with the theory of legitimacy. Gender diversity also increases the firm value based on the agency theory and also increases the Value relevance of corporate Social responsibility reporting.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    Mam Salehi, Parviz, & Eskandarli, Taher. (2019). Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(32 ), 351-368. SID. https://sid.ir/paper/399152/en

    Vancouver: Copy

    Mam Salehi Parviz, Eskandarli Taher. Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(32 ):351-368. Available from: https://sid.ir/paper/399152/en

    IEEE: Copy

    Parviz Mam Salehi, and Taher Eskandarli, “Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 32 , pp. 351–368, 2019, [Online]. Available: https://sid.ir/paper/399152/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top