ارائه مدلی به منظور توسعه مسئولیت اجتماعی شرکت‌ها

Ansari, M. F., Kharb, R. K., Luthra, S., Shimmi, S., & Chatterji, S. (2013). Analysis of barriers to implement solar power installations in India using interpretive structural modeling technique. Renewable and sustainable energy reviews, 27, 163-174.

Ashrafi, J., rahnamay Roodposhty, F., & Banimahd, B. (2019). Corporates Social Responsibility Theories. Journal of Management Accounting and Auditing Knowledge, 8(31), 1-14. (In Persian)

Attig, N., Cleary, S. W., El Ghoul, S., & Guedhami, O. (2014). Corporate legitimacy and investment–cash flow sensitivity. Journal of Business Ethics, 121(2), 297-314.

Ajayi, O.A. and Mmutle, T. (2020). Corporate reputation through strategic communication of corporate social responsibility. Corporate Communications: An International Journal, 26(5), 1-15.

Ahmadpour, A., Farmanbordar, M. (2017). Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency. Accounting and Auditing Studies, 6(24), 23-38. (In Persian)

Abedini, M., Sanoubar, N., Fazlzadeh, A. (2016). The Relationship between Corporate Governance and Directors Compensation in Listed Companies of Tehran Stock Exchange. Journal of Securities Exchange, 9(33), 93-114. (In Persian)

Arabsalehi, M., Sadeghi, G., Moeinaddin, M. (2013). The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange. Empirical Research in Accounting, 3(3), 1-20. (In Persian)

Azimi, M., Ganji Arjangi, S. (2016). The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality. Accounting and Auditing Studies, 5(17), 96-111. (In Persian)

Aslani, A., Khodabakhshi, N., Hosseinipour, Gh. (2015). Investigating the relationship between social responsibilities and earning quality of companies in the chemical products group listed on the Tehran Stock Exchange. The first conference on economics and applied management with a national approach. (In Persian)

Bahar Moghaddam, M., Sadeghi, Z.A., Safarzadeh, Sara. (2013). Investigating the relationship between corporate governance mechanisms and corporate social responsibility disclosure. Journal of Financial Accounting Research, 5(20), 90-107. (In Persian)

Barzegari Khaneghah, J., Morovati Sharifabadi, A., Sehat, S. (2017). Exploration of personality, skill and moral characteristics of court accountants using TOPSIS technique. Two Quarterly Journal of Value and Behavioral Accounting, 2(4), 69-95. (In Persian)

Behbahaninia, P., valizadeh, A. (2017). Accounting information role in Tehran stock exchange investor’s reaction; Study of forecasted earnings. Empirical Research in Accounting, 7(2), 203-218. (In Persian)

Benlemlih, M., & Bitar, M. (2016). Corporate social responsibility and investment efficiency. Journal of business ethics, 148(3), 647-671.

Bowen, H. R., & Johnson, F. E. (1953). Social responsibility of the businessman: Harper.

Carroll, A.B. (1979). A three-dimensional conceptual model of corporate performance. The Academy of Management Review, 4(4), 497-505.

Cho, S. Y., Lee, C., Pfeiffer, R. J. Jr. (2013). Corporate social responsibility performance and information asymmetry. Journal of Accounting and Public Policy, 32, 71-83.

Cheung, A. (2016). Corporate Social Responsibility and Corporate Cash Holdings. Journal of Corporate Finance.

Choi, Tae Hee, Jinhan Pae. (2011). Business Ethics and financial Reporting Quality: Evidence from Korea. Journal of Business Ethics, 103, 403- 427.

Creswell, J. W., & Clark, V. L. P. (2011). Designing and conducting mixed methods research: Sage publications book.

Darabi, R., & Pahlanan, S. (2019). The Relationship between Corporate Social Responsibility and CEO Compensation. Journal of Accounting and Social Interests, 9(4), 83-100. (In Persian)

Deegan, C. (2017). Twentyfive years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, 65-87.

Ernst, R.-A., Gerken, M., Hack, A., & Hülsbeck, M. (2022). SMES’ reluctance to embrace corporate sustainability: The effect of stakeholder pressure on self-determination and the role of social proximity. Journal of Cleaner Production, 335, 130-273.

Eswarlal, V. K., Dey, P. K., & Shankar, R. (2011). Enhanced renewable energy adoption for sustainable development in India: interpretive structural modeling approach.

Fakhari, H., Fallahpour, F. (2017). The Mediating Effect of Financial Performance on The Relationship Between Corporate Social Responsibility and Market Value-Added (Study: At Listed Companies in The Tehran Stock Exchange). Journal of Financial Management Perspective, 7(20), 97-114. (In Persian)

Fakhari, H., Rezaei Pitenoei, Y., Noroozi, M. (2017). Corporate Social Responsibility Disclosure and Investment Efficiency. Financial Management Strategy, 4(4), 85-106. (In Persian)

Fama, E. F. (1965). The behavior of stock-market prices. The journal of Business, 38(1), 34-105.

Faramarzi, M., Pasandideh, S. H. R., & Izadbakhsh, H. r. (2021). risk assessment of municipal drinking water using interpretive-structural modeling approach. Logistics Thought, 20(78), 129-152.

Friedman, M. (1970). The Social Responsibility of Business is to Increase its Profits, The New York Times Magazine, 13 122-126.

Firuzjaeyan, A., Firuzjaeyan, M., Hashemi Petroodi, S., Gholamrezazadeh, F. (2013). Applying Techniques of Interpretive Structural Modeling (ISM) in Tourism Studies (A Pathological Approach). Journal of Tourism Planning and Development, 2(6), 129-159. (In Persian)

Giannarakis, G. (2014). The determinants influencing the extent of csr disclosure, International Journal of Law and Management, 56(5), 393-416.

Ghaderzadeh, S., kordestani, G., haghighat, H. (2018). Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining. Applied Research in Financial Reporting, 6(2), 7-46. (In Persian)

Hajiha, Z., Sarfaraz, B. (2015). The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange. Empirical Research in Accounting, 4(4), 105-123. (In Persian)

Hasas Yeganeh, and Ghodrat Allah Barzegar. (2014). Theoretical foundations of corporate social responsibility and its research paradigm in the accounting profession. Journal of Management Accounting, 7(22). (In Persian)

Hashemi, S., Afjahi, S., Dehghanan, H., Khasheie, V. (2017). Designing the Organizational Image Formation Model of Universities and Higher Education Institutes: A Structural-İnterpretative Approach (Case study of Allameh Tabataba'i University). Journal of Research in Educational Science, 11(36), 231-260. (In Persian)

Heard, J. E., & Bolce, W. J. (1981). The political significance of corporate social reporting in the United States of America. Accounting, Organizations and society, 6(3), 247-254.

Hosseini (Ph. D), S., Amjadian, F. (2017). Relationship between Corporate Social Responsibility and Crash Risk of Stock Price. Journal of Accounting Knowledge, 8(1), 75-105. (In Persian)

Hutton, A.P., Marcus, A.J., Tehranian, H. (2009), Opaque financial reports, R2, and crash risk, Journal of Financial Economics, 94(1), 67-86.

Imani, P., Hajiha, Z., Amirhosseyni, Z. (2017). The examination of effect of earnings persistence and profitability on disclosure level of Corporate Social Responsibility listed in Stock Exchange in Tehran. Management Accounting, 10(33), 73-88. (In Persian)

Ioannou, I. and Serafeim, G. (2015). The impact of corporate social responsibility on investment recommendations: Analysts' perceptions and shifting institutional logics. Strategic Management Journal, 36(7), 1053-1081.

Isa, M. A., & Muhammad, S. (2015). The impact of board characteristics on corporate social responsibility disclosure: Evidence from Nigerian food product firms. International Journal of Management Science and Business Administration, 1(12), 34-45.

Ismailpour, R., Rezaei Pite Noei, Y., Gholamreza Pour., M. (2020). Corporate Social Responsibility and Weakness of Internal Controls: An Empirical Test of Stakeholder Theory and Signaling. Two Quarterly Journal of Value and Behavioral Accounting, 4(8), 319-338. (In Persian)

Izzo, M. F., & di Donato, F. (2012). The relation between corporate social responsibility and stock prices: an analysis of the Italian listed companies. Available at SSRN 1986324.

Jones, T. M. (1995). Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics, Academy of Management Review, Vol. 20, 404-437.

Jamali, F. (2016). The importance of social responsibility and its role in corporate profitability. Fourth International Conference on Applied Research in Management and Accounting. (In Persian)

Kannan, G., Pokharel, S., & Kumar, P. S. (2009). A hybrid approach using ISM and fuzzy TOPSIS for the selection of reverse logistics provider. Resources, Conservation and Recycling, 54(1), 28-36.

Kim, Y., Haidan, L., and Siqi, L. (2014). Corporate Social Responsibility and Stock Price Crash Risk. Journal of Banking & Finance, No. 43, 1-13.

Kim, Y.; Park, M. S.; and B. Wier (2012). Is Earnings Quality Associated with Corporate Social Responsibility?, The Accounting  Review, 87(3), 761-796.

Kolk, A. (2016). The social responsibility of international business: From ethics and the environment to CSR and sustainable development. Journal of World Business, 51(1), 23-34.

Khajavi, S., Bayazidi, A., Jabbarzadeh Kangarluei, S. (2011). Investigating the relationship between Earnings Management and Corporate Social Responsibility of Accepted Companies in Tehran Stock Exchange. Journal of Accounting Advances of Shiraz University, 3(1), 29-54. (In Persian)

Khajavi, S., Dehghani Saadi, A., Roosta, M. (2018). Investigation the Moderating Role of CEO Narcissism on Explaining the Relationship between Corporate Social Responsibility and Financial Performance of Listed Companies of Tehran Stock Exchange. Accounting and Auditing Research, 10(39), 57-74. (In Persian)

Khodamipour, A., Askari Shahamabad, M. and Askari Shahamabad, F. (2022). Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment. Journal of Applied Accounting Research, 23(3), 541-569.

Kordestani, G., Ghaderzadeh, S., Haghighat, H. (2018). Impact of social responsibility disclosure on accounting, economic and market based Measures Of corporate performance evaluation. Journal of Accounting Advances of Shiraz University, 10(1), 187-217. (In Persian)

Luo, X., and Bhattacharya, C. (2009). The Debate Over Doing Good: Corporate  Social Performance, Strategic Marketing Levers, and Firm-idiosyncratic Risk. Journal of Marketing, 73, 198-213.

Motakben., Elefanti, M., Valotti, G.(2016) , Social Responsibility and Disclosure. APPAM International Conference :Collaboration Among Government, Market, and Society: Forging Partnerships and Encouraging Competition , Fudan University, Shanghai, China , May 26-27.

Mojtahedzadeh, V., Tabaghian, F. (2012). Corporate Social Responsibility in Poverty Alleviation (Listed Companies on Tehran Stock Exchange). Journal of Securities Exchange, 4(14), 221-236. (In Persian)

Mahfoozi, G., Akbari, M., Ghasemi Shams, M. (2017). Examining the Impact of Corporate Social Responsibility on Investment - Cash Flow Sensitivity. Journal of Investment Knowledge, 6(21), 41-58. (In Persian)

Malekian, E., Salmani, R., Shahsavari, M. (2016). Study of the relationship between governmental and institutional ownership with corporate social responsibility (Companies listed on the Tehran Stock Exchange). Journal of Investment Knowledge, 5(17), 55-74. (In Persian)

Moradi, F., Aminbidakhti, A. A., Shahriaripour, R. (2012). Investigating the Relationship between Managers 'Decision Making and Employees' Responsibility (Case Study of Semnan University). Culture in Islamic University, 2(3). (In Persian)

Mehrabanpour, M., Kazempour, M., Esmaeil Beigi, F. (2017). Explaining the Mutual Relationship between Social Responsibility and Corporate Governance by Using Simultaneous Equations System. Journal of Health Accounting, 5(No 2), 112-129. (In Persian)

Orji, I. J. (2019). Examining barriers to organizational change for sustainability and drivers of sustainable performance in the metal manufacturing industry. Resources, Conservation and Recycling, 140, 102-114.

Patidar, L., Soni, V. K., & Kumar Soni, P. (2017). Development of a Framework for Implementation of Maintenance Tools and Techniques Using Interpretive Structural Modeling. Materials Today: Proceedings, 4(8), 8158-8166.

Petrenko, O. V.; Aime, F.; Ridge, J.; and A. Hill. (2016). Corporate Social Responsibility or CEO Narcissism? CSR Motivations and Organizational Performance, Strategic Management Journal, 37 (2), 262–279.

Pfajfar, G., Shoham, A., Małecka, A., & Zalaznik, M. (2022). Value of corporate social responsibility for multiple stakeholders and social impact – Relationship marketing perspective. Journal of Business Research, 143, 46-61.

Rafi, S., Akbar, M. A., Yu, W., Alsanad, A., Gumaei, A., & Sarwar, M. U. (2022). Exploration of DevOps testing process capabilities: An ISM and fuzzy TOPSIS analysis. Applied Soft Computing, 116, 108377.

Rahimi, A., shamsaddini, K., & Askari Shahamabad, M. (2022). Developing a Model to Implement Environmental Taxes. Journal of Accounting Knowledge. (In Persian)

Rahmanian koushkaki, a., & imanrooy, z. (2021). Investigation The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Accepted in Tehran Stock Exchange. Journal of Accounting and Social Interests, 11(3), 41-60. (In Persian)

Raj, T., Shankar, R., & Suhaib, M. (2008). An ISM approach for modelling the enablers of flexible manufacturing system: the case for India. International Journal of Production Research, 46(24), 6883-6912.

Rana, N. P., Barnard, D. J., Baabdullah, A. M. A., Rees, D., & Roderick, S. (2019). Exploring barriers of m-commerce adoption in SMEs in the UK: Developing a framework using ISM. International Journal of Information Management, 44, 141-153.

Rahimi, A., Raad, A., Alem Tabriz, A., Motameni, A. (2020). Providing a Lean Supply Chain Model for Iran's Defense Industries Using Interpretative Structural Modeling Approach. Industrial Management Studies, 18(56), 1-49. (In Persian)

Ramazan Nia, H., Rezaei, F. (2017). Investigating the effect of corporate social responsibility on systematic risk and unsystematic risk: using data envelopment analysis model. Two Quarterly Journal of Value and Behavioral Accounting, 2(4), 189-214. (In Persian)

Saaty, T. L., & Özdemir, M. S. (2014). How many judges should there be in a group?, Annals of Data Science, 1(3-4), 359-368.

Sayyadi Tooranloo, H., & Askari Shahamabad, M. (2020). Designing the model of factors affecting in the implementation of social and environmental accounting with the ISM approach. International Journal of Ethics and Systems, 36(3), 387-410.

Servaes, Henri, Tamayo, Ane. (2013). the Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Avareness. Management Science, 59(5), 1045-1061.

Shamsadini, K., Askari Shahamabad, M. and Askari Shahamabad, F. (2022). Analysis of factors affecting Environmental Audit (EA) implementation with DEMATEL method. Social Responsibility Journal, ahead-of-print (ahead-of-print).

Sohani, N., & Sohani, N. (2012). Developing interpretive structural model for quality framework in higher education: Indian context. Journal of Engineering, Science & Management Education, 5(2), 495-501.

Suresh, M., & Kesav Balajee, T. B. (2021). Modelling of factors influencing on informal learning among schoolteachers: An ISM-MICMAC approach. Materials Today: Proceedings.

Shahsavari, M., Salmani, R. (2018). Evaluate the Economic Consequences of the Social Responsibility of Firms (With Emphasis on Investment Efficiency). Journal of Investment Knowledge, 7(27), 225-240. (In Persian)

Sarraf, F., Barzegar, G., Mohammadi, M. (2018). Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value. Accounting and Auditing Research, 10(39), 189-210. (In Persian)

Safari Gerayeli, M. (2018). Corporate Social Responsibility and Market Value of Corporate Cash Holdings. Financial Management Strategy, 6(1), 163-183. (In Persian)

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Taghizade Khanghah, V., Zeynali, M. (2017). Investigating the Effect of Corporate Social Responsibility on the Investment Efficiency and Innovation. Journal of Health Accounting, 5(2), 1-27. (In Persian)

Talebian, S. K., Melaki, A., Atainejad, N. (2015). Identify and evaluate the social responsibilities of organizations towards internal and external stakeholders of the Institute of International Energy Studies. Journal of Human Resources Management in the Oil Industry, 7(26). (In Persian)

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Vaez-Ghasemi, M., Taleghani, M., Shafieyan, M., Bozorgi, F. (2018). The application of interpretive structural modeling in designing a model for operational budgeting: A case of Ghadir Investment Company. Journal of Investment Knowledge, 7(27), 299-320. (In Persian)

Vahidi Elizaie, E., Fakhari, M. (2015). The impact corporate social responsibility on the corporate financial performance of companies listed in Tehran Stock Exchange. (TSE). Accounting and Auditing Research, 7(27), 82-99. (In Persian)

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Yarahmadi, j., & Mohammadi, A. (2020). The Impact of Family Involvement on the Relationship between Corporate Social Responsibility and Earnings Management. Journal of Accounting and Social Interests, 10(3), 93-115. (In Persian).

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Zabihi, A., Daryabari, A. (2017). Relationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange. Journal of Management Accounting and Auditing Knowledge, 6(21), 61-76. (In Persian).