Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting

Document Type : Original Article

Authors
negar khosravipor 1
ALI akbar Khosravi 2
mohammad hadi hosseini sarani 3
1 Assistant Professor of Accounting Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2 M.A. of Accounting, Department of Accounting, Tehran Branch, Islamic Azad University, Tehran, Iran
3 Ph.D. Student of Accounting, Department of Accounting, Gheshm Branch, Islamic Azad University, Gheshm, Iran
Abstract
The main objective of this study is to investigate the relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting. The sample consists of 117 firms listed in Tehran Stock Exchange in the period from 1390 to 1399. In this study, the data were extracted from the Rahavard Novin software and then variables classified and calculated by Excel software, and finally, through Eviews and Stata softwares, the multivariable regression model and panel data was used to test the hypotheses In confidence level of 95%. The results of the research showed that there is a significant positive relationship between environmental expenditures and company value, as well as between social expenditures and company value. In addition, integrated reporting has a positive effect on the relationship between environmental expenditures and firm value, as well as on the relationship between social expenditures and firm value.
Keywords
Corporate Social Responsibility Expenditures
Firm Value
Integrated Reporting
Subjects