تبیین رابطه متقابل بین مسئولیت‌پذیری اجتماعی و نظام راهبری شرکتی با استفاده از معادلات هم‌زمان

1      Lioret, A. (2016). “Modeling Corporate Sustainability Strategy”, Journal of Business Research, Vol. 69, No. 2, pp. 418-425.

2      Molina, M. (2010). “The Corporate Role in Changing Society: A Model of Sense Making and of Firm Characterization”, Ph.D. Thesis, Business School, University at Ramon Lull, Available at: https://dialnet.u nirioja.es/servlet/tesis?codigo=87424. [Online] [4 April 2016]

3      Mantovani, D.; Lucas, M. D. A.; and N. Angela (2017). “How Motivations for CSR and Consumer-Brand Social Distance Influence Consumers to Adopt Pro-Social Behavior”, Journal of Retailing and Consumer Services, Vol. 36, pp. 156-163.

4 Hemmati, H.; Kazemi, H.; and Z. Rostami (2013). “The Effect of Corporate Governance Mechanisms on Financial Performance and Information Transparency”,  Applied Research on Financial Reporting, Vol. 2, No. 2, pp. 123-148. [In Persian]

5      Jannipa, R.; Pornsit, J.; and J. C. Kim (2014). “How Does Corporate Governance Influence Corporate Social Responsibility?”, Procedia-Social and Behavioral Sciences, Vol. 143, pp. 1055-1057.

6  Mahfoozi, Gh.; Akbari, M.; and M. Ghasemi Shams (2017). “Investigating the Effect of Corporate Social Responsibility on Investment Cash Flow Sensitivity”, Journal of Investment Knowledge, Vol. 6, No. 21, pp. 41-58. [In Persian]

7      Aghaie, M. and M. Kazempour (2016). “The Effect of Corporate Social Responsibility and Products Diversification on the Performance of Company”, Iranian Journal of Value and Behavioral Accounting, Vol. 1, No. 1, pp. 99-122. [In Persian]

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

9      Dam, L. and B. Scholtens (2012). “Does Ownership Type Matter for Corporate Social Responsibility?”, Corporate Governance: An International Review, Vol. 20, No.3, pp. 233-252.

10  Dam, L. and B. Scholtens (2013). “Ownership Concentration and CSR Policy of European Multinational Enterprises”, Journal of Business Ethics, Vol. 118, No. 1, pp. 117-126.

11  Sepasi, S. and M. Kazempour (2017). Corporate Social Responsibility and Reporting, 1^st Edition, Tehran: Termeh Publications. [In Persian]

12  Gray, R. H.; Javad, M.; Power, D. M.; and C. D. Sinclair (2001). “Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension”, Journal of Business Finance and Accounting, Vol. 28, Nos. 3 and 4, pp. 327-356.

13  Azizuli, S. M. and C. Deegan (2008). “Social and Environmental Reporting Practices Organizations Operating in, or Sourcing Products from, a Developing Country: Evidence from Bangladesh”, Accounting, Auditing & Accountability Journal, Vol. 21, No. 6, pp. 850-874.

14  Hassas Yeganeh, Y. and Gh. Barzegar (2014). “Theoretical Foundations of Corporate Social Responsibility and Its Researching Paradigm in the Accounting Profession”, Management Accounting, Vol. 7, No. 3, pp. 109-133. [In Persian]

15  Dumitrascu, M.; Niculae, F.; and F. Liliana (2015). “Corporate Governance Like a Symphony Orchestra”, Procedia Economics and Finance, Vol. 15, pp. 1515-1519.

16  Gibson, K. and G. O’Donovan (2007). “Corporate Governance and Environmental Reporting: an Australian Study”, Corporate Governance: An International Review, Vol. 15, No. 5, pp. 944-56.

17  Sepasi, S. and M. Esmaili Kejani (2015). “Green Accounting: A Model for Environmental Disclosure”, Journal of Health Accounting, Vol. 4, No. 1. pp. 1-19. [In Persian]

18  Brammer, S. and S. Pavelin (2006). “Voluntary Environmental Disclosures by Large UK Companies”, Journal of Business Finance and Accounting, Vol. 33, Nos. 7 and 8, pp. 1168-1188.

19  Barnea, A. and A. Rubin (2010). “Corporate Social Responsibility as a Conflict between Shareholders”, Journal of Business Ethics, Vol. 97, No. 1, pp. 71-86.

20  Bhimani, A. and K. Soonawalla (2005). ‘‘From Conformance to Performance: The Corporate Responsibilities Continuum”, Journal of Accounting and Public Policy, Vol. 24, No. 3, pp. 165-174.

21  Rahman Khan, A.; Badrul, M.; and J. Siddiqui (2012). “Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy”, Journal of Business Ethics. Vol. 114, No. 2, pp. 207-223.

22  Iatridis, G. (2013). “Accounting Disclosure and Firms Financial Attributes: Evidence from the UK Stock Market”, International Review of Financial Analysis, Vol. 17, No. 2, pp. 219-241.

23  Antonio, D.; Lucia, L. R.; and C. Russel (2017). “Corporate Governance Effect on Social Responsibility Disclosure”, Australasian Accounting, Business & Finance Journal, Wollongong, Vol. 11, No. 2, pp. 3-22.

24  Habbash, M. (2017). “Corporate Governance and Corporate Social Responsibility Disclosure”, International Journal of Corporate Strategy and Social Responsibility, Vol. 1, No. 2. pp. 161-178.

25  Shigufta, H. U. (2016). “Embedding Corporate Governance and Corporate Social Responsibility in Emerging Countries”, International Journal of Law and Management, Vol. 58, No. 3, pp. 299-316.

26  Bhaduri, S. and E. Selarka (2016). “Corporate Governance and Corporate Social Responsibility of Indian Companies, CSR, Sustainability, Ethics & Governance”, Springer Science, Available at: http://www.springer.com/gp/book/9789811009242. [Online] [25 January 2016]

27  Stuebs, M. and L. Sun (2015). “Corporate Governance and Social Responsibility”, International Journal of Law and Management, Vol. 57, No.1, pp. 38-52.

28  OH, W. Y.; Chang. Y. K.; and A. Martynov (2011). “The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence from Korea”, Journal of Business Ethics, Vol. 104, No. 2, pp. 283-297.

29  Saleh, M.; Zulkifli, N.; and R. Muhamad (2010). “Corporate Social Responsibility Disclosure and Its Relation on Institutional Ownership”, Managerial Auditing Journal, Vol. 25, No. 6, pp. 591-613.

30  Hosseini, S. A. and S. Haghighat (2016). “The Relationship between Corporate Governance and Commitment to Perform Social Responsibilities in the Companies Listed on the Tehran Stock Exchange”, Journal of Accounting Research, Vol. 6, No. 23, pp. 103-128. [In Persian]

31  Maran Joori, M. and R. Ali Khani (2014). “Social Responsibility Disclosure and Corporate Governance”, The Iranian Accounting and Auditing Review, Vol. 21, No. 3, pp. 329-348. [In Persian]

32  Bahari Moghaddam, M.; Zeinal Abedini, S.; and S. Safarzadeh (2013). “Investigating the Relationship between Mechanisms of Corporate Governance on the Disclosure of Corporate Social Responsibility”, Financial Accounting, Vol. 5, No. 20, pp. 90-107. [In Persian]

33  Darabi, R. and M. Piri (2014). “Investigating the Effect of Corporate Governance Mechanisms on the Quality of Financial Reporting (Evidence from Tehran Stock Exchange)”, Journal of Economics and Business Research, Vol. 5, No. 9, pp. 25-37. [In Persian]

34  Sepasi, S (2014). “The Relationship between Corporate Governance with the Formation of Professional Ethical Principles”, Ethics in Science & Technology, Vol. 9, No. 1, pp. 50-58. [In Persian]

35  Ehtazaz, J. L.; Amjad, A.; and K. Imran (2016). “Corporate Governance and Corporate Social Responsibility Disclosure: Evidence From Pakistan”, Corporate Governance: The International Journal of Business in Society, Vol. 16, No. 5, pp. 785-97

36  Namazi, M.; and M. Ebrahimimeimand (2016). “Investigating the Effect of Corporate Governance Mechanisms on the Risk Disclosure”, Financial Accounting, Vol. 8, No. 30, pp. 1-39. [In Persian]

37  Malik, M. (2014). “Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature”, Journal of Business Ethics, Vol. 127, No. 2, pp. 419-438.

38  Darabi, R.; Vaghfi, S. H.; and M. Salmanian (2016). “Investigating the Relationship Between Social Responsibility Reporting with Value and Risk of the Companies Listed on the Tehran Stock Exchange”, Journal of Valued and Behavioral Accounting, Vol. 1, No. 2, pp. 193-213. [In Persian]

39  Aghaie, M.; Kazempour, M.; and R. Mansour Lakoraj (2014). “The Effect of Free Cash Flows and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 2, pp. 1-15. [In Persian]

40  Aflatoni, A. and A. Amir Bakhtiarvand (2016). “The Effect of Financial Reporting Quality and Disclosure Quality on the Cost of Capital: Instrumental Variable Approach”, Financial Accounting, Vol. 8, No. 31, pp. 30-50. [In Persian]

41  McWilliams, A. and D. Siegel (2001). “Corporate Social Responsibility: A Theory of the Firm Perspective”, Academy of Management Review, Vol. 26, No.1, pp. 117-127.

42  Bani Mahd, B.; Arabi, M.; and Sh. Hassanpour (2016). Empirical Researches and Methodology in Accounting, 1^st Edition, Tehran: Termeh Publications. [In Persian]

43  Namazi, M. and A. Shokrollahi (2014). “Test of the Free Cash Flow Theory and Creditors Monitoring Using the Three-Stage Least Squares System: A Case Study of the Companies Listed on the Tehran Stock Exchange”, Journal of Financial Accounting Researches, Vol. 6, No. 2, pp. 17-44. [In Persian]

44  Fakhari, H.; Kashanipour, M.; and M. Rajab Beyki (2014). “Investigating the Monitoring Role of Ownership Structure and Debt Policy on Controlling Agency Problems Resulted from Free Cash Flows of the Companies Listed on the Tehran Stock Exchange”, Journal of Accounting Advances, Vol. 6, No.1, pp. 63-90. [In Persian]