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:

952
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:

2

Information Journal Paper

Title

The Effect of Corporate Social Responsibility Dimensions on Value Creation of the Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange

Pages

  1-31

Abstract

 Introduction: Corporate Social Responsibility as a strategic tool for increasing the value and sustainability of the company in the long run, through positive relationships with community, compliance with laws and regulations and applying ethical procedures. The purpose of this study is to investigate the effect of Dimensions of Corporate Social Responsibility on Value Creation of Pharmaceutical and Non-Pharmaceutical Companies. Method: This research is applied in terms of purpose and by nature, it is a descriptive correlational research. The data related to 104 companies listed on the Tehran Stock Exchange which consist of 24pharmaceutical companies and 80 non-pharmaceutical companies during 2007-2016 have been analyzed. Considering the broad concept of social responsibility, in this study, to measure each economic, legal and ethical dimension of Corporate Social Responsibility with Carroll's theory, a new method has been used to quantize this qualitative concept. Results: Economic, Legal and Ethical Dimensions of Corporate Social Responsibility has a positive and significant effect on Value Creation of Companies. Conclusion: Corporate Social Responsibility will reduce information asymmetry and respects the rights of all Stakeholder. Applying ethical procedures in preparing financial reports, increases the quality of information and leads to optimal decision making by investors. As a result, the company's economic performance is affected by its social performance. So, it is necessary for managers to commit to their performing social responsibility duties in order to create value and maximize shareholder wealth, to retain stakeholders' interests, and to reduce agency costs.

Cites

References

  • No record.

    • Cite

    APA: Copy

    ASADI, L., vaez, A., JerJer Zadeh, A., & Kaab Amir, A.. (2018). The Effect of Corporate Social Responsibility Dimensions on Value Creation of the Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange. JOURNAL OF HEALTH ACCOUNTING, 7(1 (19) ), 1-31. SID. https://sid.ir/paper/408681/en

    Vancouver: Copy

    ASADI L., vaez A., JerJer Zadeh A., Kaab Amir A.. The Effect of Corporate Social Responsibility Dimensions on Value Creation of the Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2018;7(1 (19) ):1-31. Available from: https://sid.ir/paper/408681/en

    IEEE: Copy

    L. ASADI, A. vaez, A. JerJer Zadeh, and A. Kaab Amir, “The Effect of Corporate Social Responsibility Dimensions on Value Creation of the Pharmaceutical and Non-Pharmaceutical Companies Listed on the Tehran Stock Exchange,” JOURNAL OF HEALTH ACCOUNTING, vol. 7, no. 1 (19) , pp. 1–31, 2018, [Online]. Available: https://sid.ir/paper/408681/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top