The Role of Managers Ownership in the Relationship between the Disclosure of Corporate Ethical & Social Responsibility & Cost of Equity

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imani hamidreza

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Journal Paper

Paper Information

Journal: Ethics in Science and Technology Year:2020 | Volume:15 | Issue:3 Page(s): 131-137

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Information Journal Paper

Title

The Role of Managers Ownership in the Relationship between the Disclosure of Corporate Ethical & Social Responsibility & Cost of Equity

Author(s)

imani hamidreza | Issue Writer Certificate

Keywords

Ownership of managers

Social responsibility

Ethics

Equity cost

Abstract

Background Accurate and timely disclosure of information is one of the most important tools for company managers to reduce the cost of capital. The purpose of this study is to investigate the role of managerschr('39') ownership in the relationship between the disclosure of corporate social and moral responsibility and the cost of equity in companies listed on the Tehran stock exchange. Method In terms of purpose, this research is a part of applied research and in terms of nature, it is descriptive with emphasis on correlational relations and is in the field of post-event studies and is based on real information of financial statements. Companies listed on the Tehran Stock Exchange constitute the statistical community. Using the systematic elimination method, 95 companies were surveyed during the period 2010-2014. Research tools included corporate financial statements and accompanying notes. To test the hypotheses, multivariate regression was used using panel data method, t-test was used to determine the significance of the relationship between dependent variables and the independent variable, and Fisher test was used to test the significance of the general relationship between regression equations. Data were analyzed using EViews software. Results There is a significant negative relationship between corporate social and moral responsibility and Equity costs. Ownership of managers has a negative effect on the relationship between Social responsibility and the cost of equity. Conclusion Corporate Social responsibility is expected to reduce the cost of financing and ultimately increase the value of the company. Ownership of managers will intensify this relationship. Ignoring environmental and social issues can create problems for the organization and affect its mission and success.

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APA: Copy

imani, hamidreza. (2020). The Role of Managers Ownership in the Relationship between the Disclosure of Corporate Ethical & Social Responsibility & Cost of Equity. ETHICS IN SCIENCE & TECHNOLOGY, 15(3 ), 131-137. SID. https://sid.ir/paper/952315/en

Vancouver: Copy

imani hamidreza. The Role of Managers Ownership in the Relationship between the Disclosure of Corporate Ethical & Social Responsibility & Cost of Equity. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2020;15(3 ):131-137. Available from: https://sid.ir/paper/952315/en

IEEE: Copy

hamidreza imani, “The Role of Managers Ownership in the Relationship between the Disclosure of Corporate Ethical & Social Responsibility & Cost of Equity,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 15, no. 3 , pp. 131–137, 2020, [Online]. Available: https://sid.ir/paper/952315/en

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