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Assistant Professor of Accounting, Islamic Azad University, Gachsaran Branch, Kohgiluyeh and Boyer-Ahmad, Iran
Abstract
The phenomenon of globalization is one of the most controversial issues facing countries in the current era, on which there is much disagreement and the study of the effects and consequences of this process on various aspects of human life, including its political, economic, social and cultural effects. , Has attracted economists and cultural trustees of the world. Companies in emerging markets have different economic backgrounds, motivations, and consequences depending on the internationalization and corporate social responsibility (CSR). Therefore, the purpose of this study is to investigate whether internationalization has an impact on corporate social responsibility. The statistical population of the research is the companies listed on the Tehran Stock Exchange between 1390 and 1399 and the sample consists of 125 companies. Using multivariate linear regression and the generalized least squares method, the research hypothesis was estimated. The internationalization of companies has a significant and direct effect on the social responsibility of companies listed on the Tehran Stock Exchange, ie with the increase of internationalization (foreign exports and sales of companies), the social responsibility of companies also increases.
Kiani ghalesardi,M. and Ahmadi,M. (2022). Does corporate internationalization affect corporate social responsibility?. Journal of Accounting and Management Vision, 4(52), 89-104.
MLA
Kiani ghalesardi,M. , and Ahmadi,M. . "Does corporate internationalization affect corporate social responsibility?", Journal of Accounting and Management Vision, 4, 52, 2022, 89-104.
HARVARD
Kiani ghalesardi M., Ahmadi M. (2022). 'Does corporate internationalization affect corporate social responsibility?', Journal of Accounting and Management Vision, 4(52), pp. 89-104.
CHICAGO
M. Kiani ghalesardi and M. Ahmadi, "Does corporate internationalization affect corporate social responsibility?," Journal of Accounting and Management Vision, 4 52 (2022): 89-104,
VANCOUVER
Kiani ghalesardi M., Ahmadi M. Does corporate internationalization affect corporate social responsibility?. Journal of Accounting and Management Vision, 2022; 4(52): 89-104.