بررسی تأثیر مسئولیت‌پذیری اجتماعی شرکت‌ها بر کارایی سرمایه‌گذاری و نوآوری

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10   Biddle, G. C.; Hilary, G.; and R. S. Verdi (2009). “How Does Financial Reporting Quality Relate to Investment Efficiency?”, Journal of Accounting and Economics,Vol. 48, No. 2, pp. 112-131.

11  Martinez-Conesa, I.; Soto-Acosta, P.; and M. P. Manzano (2017). “Corporate Social Responsibility and its Effect on Innovation and Firm Performance: An Empirical Research in SMEs”, Journal of Cleaner Production,Vol. 142, No. 20. pp. 2374-2383.

12   Katila, R. and S. Shane (2005). “When Does Lack of Resources Make New Firms Innovative?” Academy of Management Journal, Vol. 48, No. 5, pp. 814-829.

13  Porter, M. E. (1998). “Clusters and the New Economics of Competition”, Harvard Business Review, Vol. 76, No. 6, pp. 77-90.

14  Hsu, P-H.; Tian, X.; and Y. Xu (2014). “Financial Development and Innovation: Cross-Country Evidence”, Journal of Financial Economics, Vol. 112, No. 1, pp. 116-135.

15  Cho, S.; Lee, Y. C.; and R. J. Pfeiffer (2013). “Corporate Social Responsibility Performance and Information Asymmetry”, Journal of Accounting and Public Policy, Vol. 32, No. 1, pp. 71-83.

16  Kruger, P. (2015). “Corporate Goodness and Shareholder Wealth”, Journal of Financial Economics,Vol. 115, No. 2, pp. 304-329.

17   Friedman, M. (1970). “The Social Responsibility of Business is to Increase its Profits”, The New York Times Magazine, Vol. 13, pp. 32, 33, 122, 124 and 126.

18   Preston, L. E. and D. P. O’Bannon (1997). “The Corporate Social-Financial Performance Relationship”, Business and Society, Vol. 36, No. 4, pp. 419-429.

19   Bénabou, R. and J. Tirole (2010). “Individual and Corporate Social Responsibility”, Economica, Vol. 77, No. 305, pp. 1-19.

20  Waddock, S. A. and S. B. Graves (1997). “The Corporate Social Performance Financial Performance Link”, Strategic Management Journal, Vol. 18, No. 4, pp. 303-319.

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22  Modigliani, F. and M. Miller (1958). “The Cost of Capital, Corporation Finance, and the Theory of Investment”, American Economic Review, Vol. 48, No. 3, pp. 261-297.

23  Chen, F.; Hope, O.; Li, Q.; and X. Wang (2011). “Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets”, The Accounting Review, Vol. 86, No. 4, pp. 1255-1288.

24  Izadinia, N. and M. Hashemi Dehchi (2017). “Investigating the Relation between Corporate Social Responsibility and Cost Stickiness”, Management Accounting, Vol. 10, No. 32, pp. 1-12. [In Persian]

25  Dhaliwal, D.; Li, O.; Tsang, A.; and A. G. Yang (2011). “Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting”, The Accounting Review, Vol. 86, No. 1, pp. 59-100.

26  Dhaliwal, D. S.; Radhakrishnan, S.; Tsang, A.; and Y. G. Yang (2012). “Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure”, The Accounting Review, Vol. 87, No. 3, pp. 723-759.

27  Hoi, C. K.; Wu, Q.; and H. Zhang (2013). “Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities”, The Accounting Review, Vol. 88, No. 6, pp. 2025-2059.

28  Khajavi, Sh. and M. Etemadi Jowryabi (2015). “Corporate Social Responsibility and Its Reporting”, Journal of Health Accounting, Vol. 4, No. 2, pp. 104-123. [In Persian]

29  Munari, F.; Oriani, R.; and M. Sobrero (2010). “The Effects of Owner Identity and External Governance Systems on R&D Investments: A Study of Western European Firms”, Research Policy, Vol. 39, No. 8, pp. 1093-1104.

30  Chauvin, K. W. and M. Hirschey (1993). “Advertising, R&D Expenditures and the Market Value of the Firm”, Financial Management, Vol. 22, No. 4, pp. 128-140.

31  Amore M. D.; Schneider, C.; and A. Zaldokas (2013). “Credit Supply and Corporate Innovation”, Journal of Financial Economics, Vol. 109, No. 3, pp. 835-855.

32  Chang, X.; Fu, K.; Low, A.; and W. Zhang (2015). “Non-Executive Employee Stock Options and Corporate Innovation”, Journal of Financial Economics,Vol. 115, No. 1, pp. 168-188.

33  He, J. and X. Tian (2013). “The Dark Side of Analyst Coverage: The Case of Innovation”, Journal of Financial Economics, Vol. 109, No. 3, pp. 856-878.

34  Grant, A. M. and J. W. Berry (2011). “The Necessity of Others is the Mother of Invention: Intrinsic and Prosocial Motivations, Perspective Taking, and Creativity”, Academy of Management Journal, Vol. 54, No. 1, pp. 73-96.

35  Chen, H. and X. Wang (2011). “Corporate Social Responsibility and Corporate Financial Performance in China: An Empirical Research from Chinese Firms, Corporate Governance”, The International Journal of Business in Society, Vol. 11, No. 4, pp. 361-370.

36  Revert, C. (2012). “The Impact of Better Corporate Social Responsibility Disclosure on the Cost of Equity Capital”, Corporate Social Responsibility and Environmental Management, Vol. 19, No. 5, pp. 253-272.

37  Erhemjamts, O.; Li, Q.; and A. Venkateswaran (2013). “Corporate Social Responsibility and Its Impact on Firms’ Investment Policy, Organizational Structure, and Performance”, Journal of Business Ethics, Vol. 118, No. 2, pp. 395-412.

38  Lu, Y.; Abeysekera, L.; and C. Cortese (2015). “Corporate Social Responsibility Reporting Quality, Board Characteristics and Corporate Social Reputation: Evidence from China”, Pacific Accounting Review, Vol. 27, No. 1, pp. 95-118.

39  Benlemlih, M. and M. Bitar (2016). “Corporate Social Responsibility and Investment Efficiency”, Journal of Business Ethics, Vol. 133, pp. 1-25

40  Gil, E. G.; Manzano, M. P.; and J. H. Fernández (2016). “Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from Spain”, Business Research Quarterly, Vol. 19, No. 4, pp. 289-299.

41  Cheung, A. (2016). “Corporate Social Responsibility and Corporate Cash Holdings”, Journal of Corporate Finance, Vol. 37, pp. 412-430.

42  Samet, M. and A. Jarboui (2017). “How Does Corporate Social Responsibility Contribute to Investment Efficiency?”, Journal of Multinational Financial Management, Vol. 40, pp. 33-46.

43  Khoshtinat, M. and H. Raie (2004). “The Effect of Presenting Social Accounting Information on Investorsʼ Decision-Making”, The Iranian Accounting and Auditing Review, Vol. 11, No. 3, pp. 73-92. [In Persian]

44  Foroughi, D.; Mirshams Shahshahani, M.; and S. Pourhossein (2008). “The Managers' Attitudes toward Disclosure of Social Accounting Information: The Companies Listed on the Tehran Stock Exchange”, The Iranian Accounting and Auditing Review, Vol. 15, No. 3, pp. 55-65. [In Persian]

45  Khajavi, Sh.; Bayazidi, A.; and S. Jabbarzadeh Kangarluei (2011). “Investigating the Relationship between Earnings Management and Social Responsibility of the Companies Listed on the Tehran Stock Exchange”, Journal of Accounting Advances, Vol. 3, No. 1, pp. 29-54. [In Persian]

46  Hajiha, Z. and B. Sarfaraz (2014). “Investigating the Relationship between Corporate Social Responsibility and Cost of Equity Capital of the Companies Listed on the Tehran Stock Exchange”, Journal of Empirical Research in Accounting, Vol. 4, No. 2, pp. 105-123. [In Persian]

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48  Waddock, S. A. and S. B. Graves (1997). “The Corporate Social Performance-Financial Performance Link”, Strategic Management Journal, Vol. 18, No. 4, pp. 303-319.

49   Álvarez, l. G.; Lorenzo, J. M. P.; and I. M. G. Sánchez (2011). “Corporate Social Responsibility and Innovation: A Resource‐Based Theory”, Management Decision, Vol. 49, No. 10, pp. 1709-1727.

50  Kashanipour, M.; Azar Khosh, H.; and M. Rahmani (2015). “The Effect of Managers' Ability on the Relationship between the Quality of Financial Reporting and the Efficiency of Investment in the Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 4, No. 3, pp. 66-85. [In Persian]

51  Baradaran Hasanzadeh, R. and V. Taghizadeh Khanqah (2016). “The Effect of Agency Costs on the Investment Behavior”, The Financial Accounting and Auditing Researches, Vol. 8, No. 32, pp. 139-170. [In Persian]

52   El Ghoul, S.; Guedhami, O.; Kwok, C.; and D. Mishra (2011). “Does Corporate Social Responsibility Affect the Cost of Capital?”, Journal of Banking and Finance, Vol. 35, No. 9, pp. 2388-2406.

53  Goss, A. and G. S. Roberts (2011). “The Impact of Corporate Social Responsibility on the Cost of Bank Loans”, Journal of Banking and Finance,Vol. 35, No. 7, pp. 1794-1810.

54  Heidarpour, F. and N. Shahbazi (2015). “Investigating the Relationship between the Environmental Disclosure and the Corporate Governance Mechanisms with the Relevance to Value and Performance”, Journal of Health Accounting, Vol. 4, No. 2, pp. 39-59. [In Persian]

55  Fakhari, H.; Rezaei Pitenoei, Y.; and M. Noroozi (2016). “The Effect of Corporate Social Responsibility Disclosure on the Investment Efficiency”, Journal of Financial Management Strategy, Vol. 4, No. 4, pp. 85-106. [In Persian]

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