نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه ، ارومیه ، ایران
2 گروه حسابداری ، دانشکده اقتصاد ومدیریت ، دانشگاه ارومیه ، ارومیه ، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
It is believed that agency problems create specific motivations to undertake unusual actions in the field of social responsibility. These actions, which are pursued for reasons other than maximizing shareholder value, may lead to a weakening of the company's performance. However, high-quality corporate governance can mitigate these abnormal investments in social responsibility by reducing agency problems and considering the interests of all stakeholders. Based on this premise, the current research investigates the effect of internal corporate governance quality on the relationship between extraordinary social responsibility and company performance. Data related to 105 companies listed on the Tehran Stock Exchange for the period of 2013 to 2022 were collected and analyzed using Stata and Eviews. The results indicate that abnormal social responsibility has a negative and significant effect on company performance, whereas high-quality corporate governance has a positive and significant effect on company performance. Additionally, the results show that high-quality corporate governance can reduce the negative impact of abnormal social responsibility on company performance.
کلیدواژهها [English]
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