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specialty journal of accounting and economics
Volume 3, 2017, Issue 1
The relationship between corporate social responsibility and investment performance of companies listed in Tehran Stock Exchange
Reza Yazdani, Ghodratollah Barzegar
Pages: 67-72

Abstract

The study aimed to investigate the relationship between corporate social responsibility and investment performance of companies listed in the Stock Exchange of Tehran. Special and temporary domains are the companies listed in Tehran Stock Exchange during 2010 and 2013, respectively. Score for disclosure of corporate social responsibility and the investment efficiency are considered as independent and dependent variables, respectively. In this study, to analyze the content for determining the level of corporate social responsibility, a discloser checklist, social responsibility model of Barzegar (2013) and a binary method were used. This paper is an applied and correlative one in terms of objective and nature and method. 93 companies were sampled using systematic elimination. The results showed a significant relationship between corporate social responsibility and investment performance of companies listed in Tehran Stock Exchange.





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specialty journal of accounting and economics
Issue 4, Volume 5, 2019