Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

A study of corporate Relationship humanitarian behavior with information content and the board of characteristics A study of corporate Relationship humanitarian behavior with information content and the board of characteristics

Document Type : Original Article

Authors
zohreh hajiha 1
zohreh yousefirad 2
1 Professor of Accounting Department, Tehran East Branch, Islamic Azad University, Tehran, Iran.
2 Department of Humanities-Islamic Azad University, Quds Branch-Tehran-Iran
Abstract
Research objective: The present study seeks to investigate corporate relationship humanitarian behavior with information content and the board of characteristics. The spatial scope of the study includes the firms listed on Tehran Stocks Exchange and its temporal scope is the period of 2015-2020.
Methods: The present study is applied research and would fall into descriptive studies in terms of nature if research categorization were to be considered based on nature and method. The study is also considered a correlation study in terms of method. Desk research was used to collect the data and information used in the present study. Data collection from the sample firms was carried out through referral to the financial statements, explanatory notes, and Stock Exchange Monthly. 120 firms were selected as the statistical sample based on systematic elimination. Descriptive and inferential statistics were used to describe and purify the collected data. The pretests of variance heterogeneity, the F-Limer test, the Hausman test, and the Jark-Bra test were first used to analyze the data, followed by multivariate regression to confirm or reject the research hypotheses (using the Eviews software).
Conclusion: Results indicated that corporate humanitarian behavior has a positive impact on abnormal stock returns, while the gender diversity of board members and board size affect corporate humanitarian behavior.
Keywords
Corporate Humanitarian Behavior
Abnormal Stock Returns
Board Gender
Board Size