Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between corporate social responsibility, organizational risk management and real profit management with the moderating role of managerial self-confidence

Document Type : Original Article

Authors
mojtaba kaveh
gholamreza salemi
iau
Abstract
The purpose of this study is to investigate the relationship between corporate social responsibility, organizational risk management and real profit management with the moderating role of managerial self-confidence. This research is a descriptive study in terms of nature and method and an applied research in terms of purpose. And post-event type is included. In the course of this research, 4 hypotheses were formulated and 120 companies were selected through sampling by systematic removal method for a period of 6 years between 1393 to 1398 and data related to research variables after compilation in Excel software using software Ivy were statistically analyzed. The results of the hypothesis test showed: There is a significant inverse relationship between corporate social responsibility and organizational risk management with real profit management. Managerial self-confidence also affects the relationship between corporate social responsibility and real profit management. And managerial self-confidence affects the relationship between organizational risk management and actual profit management.
Keywords
Corporate social responsibility
organizational risk management
real profit management
managerial self-confidence