Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the impact of corporate governance mechanisms and social responsibility of banks on the type of risk taking of banks (Evidence from Tehran Stock Exchange)

Document Type : Original Article

Authors
1 Master of Accounting, Kharad Institute of Higher Education, Bushehr, Iran.
2 Accounting Department, Institute of Higher Education, Bushehr, Iran.
3 Assistant Professor, Department of Management, Institute of Higher Education, Bushehr, Iran.
Abstract
CSR disclosure serves as a bridge between business units and stakeholders and attracts investors. The ownership structure, depending on the influence of its shareholders, can have a significant impact on the attitudes of managers. In this way, the internal functioning of CSR disclosure and ownership can lead to improved corporate performance, ultimately increasing profitability and, ultimately, the long-term survival of companies. Accordingly, the main objective of the present study is to examine the impact of corporate governance mechanisms and social responsibility of banks on the type of risk-taking of banks (evidence from the Tehran Stock Exchange). The present study is in the category of applied research in terms of its nature. In this study, the statistical population is all banks active in the banking system during the years 1390 to 1396. The research sample includes banks whose data are available throughout the period. The research time was available. The estimation method in the present study was the panel data method, considering the nature of the data. Based on the research results, corporate governance has a negative and significant effect on liquidity risk, operational risk, and credit risk of banks in banks accepted on the Tehran Stock Exchange; however, social responsibility has a positive effect on operational risk and credit risk of banks in banks accepted on the Tehran Stock Exchange. It is negative and significant; but it does not have a significant effect on liquidity risk.
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