Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Ghadrdan Ehsan; Moghaddam Abdolkarim; Soltanian Chiman; Shahmoradi Shahin

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:12 | Issue:45 Page(s): 71-88

Download Full-Text

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

Persian Verion

View:

572

Download:

Cites:

Information Journal Paper

Title

Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital

Author(s)

Ghadrdan Ehsan | Moghaddam Abdolkarim | Soltanian Chiman | Shahmoradi Shahin | Issue Writer Certificate

Keywords

Intellectual CapitalQ2

Social ResponsibilityQ1

Physical CapitalQ2

Human CapitalQ2

Structural CapitalQ2

Abstract

In addition to the undeniable role of Intellectual Capital in the success of firms, this asset has an increasing importance for the capital market, decision makers and users of financial statements. On the other hand, the increasing demand from companies to take Social Responsibility has encouraged companies to engage in social and environmental responsibilities. Therefore, the purpose of this study is to investigate the role of Intellectual Capital on corporate Social Responsibility. Capital employed (Physical Capital), Human Capital and Structural Capital were used as Intellectual Capital components and the KLD criteria for measuring corporate Social Responsibility. The statistical population of the study consisted of 100 companies admitted to Tehran Stock Exchange during the period of 2012-2016. To test the hypotheses, multivariate regression technique was used by panel data. The results of this study showed that there is a negative and significant relationship between Physical Capital and Structural Capital with social accountability. But no significant relationship was found between Human Capital and Social Responsibility.

Cites

No record.

References

No record.

Cite

APA: Copy

Ghadrdan, Ehsan, Moghaddam, Abdolkarim, Soltanian, Chiman, & Shahmoradi, Shahin. (2020). Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 12(45 ), 71-88. SID. https://sid.ir/paper/406802/en

Vancouver: Copy

Ghadrdan Ehsan, Moghaddam Abdolkarim, Soltanian Chiman, Shahmoradi Shahin. Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;12(45 ):71-88. Available from: https://sid.ir/paper/406802/en

IEEE: Copy

Ehsan Ghadrdan, Abdolkarim Moghaddam, Chiman Soltanian, and Shahin Shahmoradi, “Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 12, no. 45 , pp. 71–88, 2020, [Online]. Available: https://sid.ir/paper/406802/en

Related Journal Papers