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تأثیر مسئولیت اجتماعی شرکت بر رفتار چسبندگی هزینه | ||
| پژوهش های تجربی حسابداری | ||
| مقاله 1، دوره 7، شماره 1 - شماره پیاپی 23، خرداد 1396، صفحه 1-28 اصل مقاله (4.61 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jera.2017.8651.1161 | ||
| نویسندگان | ||
| جواد نیک کار* 1؛ الهام حمیدی2؛ اکرم جلیلی3 | ||
| 1مربی دانشگاه آزاد اسلامی واحد تهران شرق | ||
| 2استاد یار دانشگاه غیر انتفاعی خاتم | ||
| 3کارشناس ارشد حسابداری | ||
| چکیده | ||
| هدف این تحقیق، بررسی تأثیر مسئولیت اجتماعی شرکت بر رفتار چسبندگی هزینه در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران است. بدین منظور پنج فرضیه برای بررسی این موضوع تدوین و دادههای مربوط به 105 شرکت عضو بورس اوراق بهادار برای دورهی زمانی بین سالهای 1384 تا 1393 مورد تجزیه و تحلیل قرار گرفت. الگوی رگرسیون پژوهش با استفاده از روش دادههای تلفیقی با رویکرد اثرات ثابت، بررسی و آزمون شد. نتایج نشان داد که در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، پدیده چسبندگی هزینه وجود دارد. علاوه بر این، نتایج تحقیق نشان داد که نسبت تعداد کارکنان به کل داراییها، نسبت هزینه تحقیق، توسعه و تبلیغات به فروش و نسبت مالیات به فروش شرکت به عنوان شاخصهای مسئولیت اجتماعی شرکت، تأثیر مثبت معناداری بر رفتار چسبندگی هزینه دارد. همچنین، نتایج موید آن است که نسبت داراییهای ثابت به کل داراییها و متغیر توانایی راهبری شرکتی به عنوان شاخصهای مسئولیت اجتماعی شرکت تأثیر معناداری بر رفتار چسبندگی هزینه در شرکتهای ایرانی ندارد. | ||
| کلیدواژهها | ||
| مسئولیت اجتماعی شرکت؛ رفاه عمومی؛ چسبندگی هزینه و عدم تقارن رفتار هزینه | ||
| عنوان مقاله [English] | ||
| Effects of Corporate Social Responsibility on Sticky Cost Behavior | ||
| نویسندگان [English] | ||
| javad nik kar1؛ elham hamidi2؛ | ||
| 1Faculty member of Tehran Azad University East | ||
| چکیده [English] | ||
| This study is aimed to investigate effects of corporate social responsibility on sticky cost behaviour in firms listed in Tehran Stock Exchange. For this purpose, five hypotheses are developed and data on the 105 firms listed in Tehran Stock Exchange for the period from 2006 to 2015 are analysed. The hypotheses are tested by regression model using panel data with fixed effects approach. The results show that there is sticky cost phenomenon in firms listed in Tehran Stock Exchange. In addition, the results show that the ratio of employee number to total assets, the ratio of research, development and advertising costs to sales and the ratio of tax to sales, as indicators of corporate social responsibility, have significant positive influence on sticky cost behaviour. Also, the results indicate that the ratio of fixed assets to total assets and corporate governance ability, as indicators of corporate social responsibility, have no significant effect on sticky cost behaviour of Iranian firms. | ||
| کلیدواژهها [English] | ||
| Corporate Social Responsibility, Public Welfare, Cost Sticky, The asymmetry of Cost behavior | ||
| مراجع | ||
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