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تأثیر ابعاد مسئولیتپذیری اجتماعی بر ارزشآفرینی شرکتهای دارویی و غیردارویی پذیرفته شده در بورس اوراق بهادار تهران | ||
حسابداری سلامت | ||
مقاله 1، دوره 7، شماره 1 - شماره پیاپی 19، فروردین 1397، صفحه 1-31 اصل مقاله (1.42 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2018.40597 | ||
نویسندگان | ||
لیلا اسدی1؛ دکتر سید علی واعظ* 2؛ دکتر علیرضا جرجرزاده3؛ احمد کعب عمیر4 | ||
1دانشجوی دکتری، گروه حسابداری، واحد علوم و تحقیقات خوزستان، دانشگاه آزاد اسلامی، اهواز، ایران. | ||
2دانشیار، گروه حسابداری، دانشگاه شهید چمران، اهواز، ایران. | ||
3استادیار، گروه اقتصاد، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران. | ||
4مربی، گروه حسابداری، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران. | ||
چکیده | ||
مقدمه: مسئولیتپذیری اجتماعی به عنوان ابزاری راهبردی برای افزایش ارزش و پایداری شرکت در درازمدت، از طریق ایجاد روابط مثبت با جامعه، رعایت قوانین و مقررات و اعمال رویههای اخلاقی است. هدف پژوهش حاضر، بررسی تأثیر کوتاهمدت و درازمدت ابعاد مسئولیتپذیری اجتماعی بر ارزشآفرینی شرکتهای دارویی و غیردارویی است. روش پژوهش: پژوهش حاضر از لحاظ هدف کاربردی و از لحاظ ماهیت علی پسرویدادی است. دادههای مربوط به 27 شرکت دارویی و 77 شرکت غیردارویی پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1389 تجزیه و تحلیل شده است. برای سنجش ابعاد مسئولیتپذیری اجتماعی از نظریه اسچوارتز و کارول و روش رتبهبندی دهکی منطبق بر متغیرهای حسابداری استفاده و فرضیههای پژوهش از طریق الگوی خطی چندمتغیره و شیوه دادههای ترکیبی آزمون شده است. یافتهها: ابعاد اقتصادی، قانونی و اخلاقی مسئولیتپذیری اجتماعی شرکتها تأثیر مثبت و معنیداری بر ارزشآفرینی شرکتها دارد. ابعاد مسئولیتپذیری در درازمدت تأثیر بیشتری بر ارزشآفرینی شرکتها دارد. نتیجهگیری: مسئولیتپذیری اجتماعی شرکتها باعث کاهش نامتقارنی اطلاعات و رعایت حقوق همه گروههای ذینفع خواهد شد. اعمال رویههای اخلاقی در تهیه گزارشهای مالی و رعایت قوانین و مقررات، کیفیت اطلاعات را بالا برده و موجب تصمیمگیری بهینه سرمایهگذاران میشود. با توجه به اینکه عملکرد اقتصادی شرکت تحت تأثیر عملکرد اجتماعی آن قرار میگیرد لازم است مدیران شرکتها برای ایجاد ارزش و بیشیهکردن ثروت سهامداران در راستای حفظ منافع کلیه ذینفعان و کاهش هزینههای نمایندگی، متعهد به ایفای وظایف مسئولیتپذیری اجتماعی باشند. | ||
کلیدواژهها | ||
ارزشآفرینی؛ ارزش افزوده اقتصادی؛ ارزش افزوده نقدی؛ مسئولیتپذیری اجتماعی شرکت | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
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