بهره‌وری ، ثروت سهامداران و نقش ابعاد مسئولیت اجتماعی در شرکت‌ها و صنایع بورس اوراق بهادار تهران
فصلنامه بورس اوراق بهادار

فصلنامه بورس اوراق بهادار

بهره‌وری ، ثروت سهامداران و نقش ابعاد مسئولیت اجتماعی در شرکت‌ها و صنایع بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشیار، گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، ایران
2 دانشجوی دکتری، گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران
چکیده
علی رغم ادبیات گسترده در ارتباط با بهره وری شرکت‎ها و ثروت سهامداران، پژوهشی که بتواند ثروت سهامداران را مبتنی بر بهره وری شرکت‎ها و صنایع مدلسازی نماید، کمتر صورت گرفته است. از سوی دیگر، امروزه مسئولیت اجتماعی شرکت‌ها برای اکثر سازمان‌ها و مدیران، مسئلة حیاتی است و دارای پیامدهای راهبردی برای شرکت‌ها در تمام صنایع است. لذا پژوهش حاضر با هدف بررسی اثر بهره‌وری بر ثروت سهامداران با تکیه بر نقش ابعاد مسئولیت اجتماعی در شرکت‌ها و صنایع بورس اوراق بهادار تهران صورت گرفت. مسئله مهم در این پژوهش آن است که اثرگذاری بهره وری در دو سطح شرکت و صنعت با توجه به ماهیت متفاوت فعالیت شرکت‎ها و صنایع بر ثروت سهامداران و نقش جداگانه ابعاد داخلی و خارجی مسئولیت‎های اجتماعی در این زمینه ،چگونه است.
روش بررسی: پژوهش حاضر از حیث هدف، کاربردی و از جهت روش، توصیفی- همبستگی است. جامعة آماری پژوهش، شامل کلیه شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1391 تا 1400 بود. داده‎های پژوهش، از صورت‎های مالی شرکت‎های فعال در بورس استخراج شد. تجزیه و تحلیل داده‎ها نیز با مدل‎های رگرسیون چند متغیره با استفاده از داده‎های پانل صورت گرفت.
نتیجه‌گیری: نتایج این پژوهش نشان می‌دهد که بهره‌وری بر ثروت سهامداران دارای تاثیر معنادار مثبت است و مسئولیت‌های اجتماعی بر رابطه بین بهره‌وری و ثروت سهامداران از اثر تعدیل‌کنندگی مثبت برخوردار است.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Productivity and shareholders' wealth: the role of social responsibility dimensions in Tehran Stock Exchange companies and industries

نویسندگان English

Seyed yousef Ahadi Serkani 1
Mohsen SHourmage 2
1 Associate Professor, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran
2 Ph.D. Student, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran
چکیده English

Introduction: Despite the extensive literature related to the productivity of companies and the wealth of shareholders, there has been less research that can model the wealth of shareholders based on the productivity of companies and industries. On the other hand, today corporate social responsibility is a vital issue for most organizations and managers and has strategic implications for companies in all industries. Therefore, the current research was conducted with the aim of investigating the effect of productivity on shareholders' wealth, relying on the role of social responsibility dimensions in Tehran Stock Exchange companies and industries. The important issue in this research is the effect of productivity at the two levels of the company and industry, considering the different nature of the activities of companies and industries on the wealth of shareholders and the separate role of internal and external dimensions of social responsibilities in this field.
Method: The present research is applied in terms of purpose and descriptive-correlational in terms of method. The statistical population of the research included all the companies admitted to the Tehran Stock Exchange between 2013 and 2022. The research data was extracted from
the financial statements of companies active in the stock market. Data analysis was done with multivariate regression models using panel data.
Conclusion: The results of this research show that productivity has a significant positive impact on shareholders' wealth and social responsibilities have a positive moderating effect on the relationship between productivity and shareholder wealth.

کلیدواژه‌ها English

social responsibility
shareholder wealth
productivity
stock exchange
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