مسئولیت اجتماعی، ارزش شرکت و بازده سهام در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران؛ اثر تعدیلی همه‌گیری ویروس کرونا

حسینی عقدایی، سمیه؛ کمائی، روح الله؛ شاهمیرزالو، ندا؛ سیدی، فاضل (1402). بین و تحلیل نقش تعدیلگر اندازه شرکت درتاثیر مسئولیت اجتماعی برعملکرد مالی شرکت ها، مبتنی برتکنیک فراتحلیل. حسابداری و منافع اجتماعی. 13 (3)، 270-241، . doi: 10.22051/jaasci.2023.41188.1722

زارع بهنمیری، محمد جواد؛ نظری شمس آبادی، احمد و بیکی، نیلوفر(1401). مسئولیت پذیری اجتماعی و احساسات سرمایه‌گذاران با رویکرد معادلات همزمان. حسابداری و منافع اجتماعی. 12 (1)، 80-61،  doi: 10.22051/jaasci.2022.38935.1660

کردستانی، قادرزاده، سید کریم و حقیقت. (1397). تأثیر افشای مسئولیت اجتماعی بر معیارهای حسابداری، اقتصادی و بازار ارزیابی عملکرد شرکت­ها. پیشرفت‌های حسابداری، 10(1)، 187-217.

گرجی پور، عثمانی، ابراهیمی، سالاری. (1400). بررسی اثر عوامل کلان اقتصادی بر بازدهی سهام در طی شیوع همه‌گیری کووید-19 (مورد مطالعه صنایع منتخب بورس اوراق بهادار تهران). فصلنامه علمی پژوهش های اقتصاد صنعتی 5(17)، 59-70.

Anh, D. N. P. & Velencei, J. (2019). Measuring corporate social performance. Serbian Journal of Management, 14(1), 193-204.‏

Bidhari, S. C; Salim, U; Aisjah, S; & Java, E. (2013). Effect of corporate social responsibility information disclosure on financial performance and firm value in banking industry listed at Indonesia stock exchange. European Journal of Business and Management, 5(18), 39-46.‏

Baldwin, R. & Di Mauro, B. W. (2020). Economics in the time of COVID-19: A new eBook. VOX CEPR Policy Portal, 2(3).‏

Bapuji, H. De Bakker, F. G. Brown, J. A. Higgins, C. Rehbein, K. & Spicer, A. (2020). Business and society research in times of the corona crisis. Business & Society, 59(6), 1067-1078.

Bardos, K. S; Ertugrul, M; & Gao, L. S. (2020). Corporate social responsibility, product market perception, and firm value. Journal of Corporate Finance, 62, 101588.

Barnea, A. & Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of business ethics, 97, 71-86.‏

Baron, D. P. (2001). Private politics, corporate social responsibility, and integrated strategy. Journal of economics & management strategy, 10(1), 7-45.

Behbahaninia, P. S. & Golbidi, M. (2022). The effect of R&D activities on the market response and company's performance during the shock caused by the COVID-19 pandemic in Iran. Journal of Applied Accounting Research, 23(4), 884-896.‏

Bose, S. Shams, S. Ali, M. J. & Mihret, D. (2022). COVID‐19 impact, sustainability performance and firm value: international evidence. Accounting & Finance, 62(1), 597-643.

Brammer, S. Branicki, L. & Linnenluecke, M. K. (2020). COVID-19, societalization, and the future of business in society. Academy of Management Perspectives, 34(4), 493-507.‏

Brammer, S. Brooks, C. & Pavelin, S. (2006). Corporate social performance and stock returns: UK evidence from disaggregate measures. Financial management, 35(3), 97-116.‏

Brammer, S; Brooks, C; & Pavelin, S. (2006). Corporate social performance and stock returns: UK evidence from disaggregate measures. Financial management, 35(3), 97-116.‏

Buchanan, B. Cao, C. X. & Chen, C. (2018). Corporate social responsibility, firm value, and influential institutional ownership. Journal of Corporate Finance, 52, 73-95.‏

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

Costa, R. & Menichini, T. (2013). A multidimensional approach for CSR assessment: The importance of the stakeholder perception. Expert systems with applications, 40(1), 150-161.

DeFond, M. Hu, J. Hung, M. & Li, S. (2020). The effect of fair value accounting on the performance evaluation role of earnings. Journal of Accounting and Economics, 70(2-3), 101341.‏

Deng, X. Kang, J. K. & Low, B. S. (2013). Corporate social responsibility and stakeholder value maximization: Evidence from mergers. Journal of financial Economics, 110(1), 87-109.

Deng, X. Long, X. Schuler, D. A. Luo, H. & Zhao, X. (2020). External corporate social responsibility and labor productivity: AS‐curve relationship and the moderating role of internal CSR and government subsidy. Corporate Social Responsibility and Environmental Management, 27(1), 393-408.

Ding, W. Levine, R. Lin, C. & Xie, W. (2021). Corporate immunity to the COVID-19 pandemic. Journal of Financial Economics, 141(2), 802-830.

Dyck, A. Lins, K. V. Roth, L. & Wagner, H. F. (2019). Do institutional investors drive corporate social responsibility? International evidence. Journal of financial economics, 131(3), 693-714.

Flammer, C. (2013). Corporate social responsibility and shareholder reaction: The environmental awareness of investors. Academy of Management journal, 56(3), 758-781.

García‐Sánchez, I. M. Rodríguez‐Ariza, L. Aibar‐Guzmán, B. & Aibar‐Guzmán, C. (2020). Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals? Business Strategy and the Environment, 29(5), 2019-2036.

Goodell, J. W. (2020). COVID-19 and finance: Agendas for future research. Finance research letters, 35, 101512.

Gorjipour, M. J; osmani, F; & Ebrahimi Salari, T. (2021). Investigating the Effect of Macroeconomic Factors on Stock Returns During the Outbreak of Covid-19 (Case Study of Selected Industries of Tehran Stock Exchange). doi: 10.30473/indeco.2022.8369 ()In Persian).

Gregory, A. & Whittaker, J. (2013). Exploring the valuation of corporate social responsibility—A comparison of research methods. Journal of Business Ethics, 116, 1-20.

Gregory, A. Tharyan, R. & Whittaker, J. (2014). Corporate social responsibility and firm value: Disaggregating the effects on cash flow, risk and growth. Journal of business ethics, 124, 633-657.

Havlinova, A. & Kukacka, J. (2023). Corporate social responsibility and stock prices after the financial crisis: The role of strategic CSR activities. Journal of Business Ethics, 182(1), 223-242.

He, H. & Harris, L. (2020). The impact of Covid-19 pandemic on corporate social responsibility and marketing philosophy. Journal of business research, 116, 176-182.

Hosseini Aghdaei, S; Kamaei, R; Shah Mirzalu, N; & saydi, F. (2023). Explaining and analyzing the moderating role of company size on the impact of social responsibility on the financial performance of companies, based on meta-analysis technique. Journal of Accounting and Social Interests, 13(3), 241-270. doi: 10.22051/jaasci.2023.41188.1722

Jahmane, A. & Gaies, B. (2020). Corporate social responsibility, financial instability and corporate financial performance: Linear, non-linear and spillover effects–The case of the CAC 40 companies. Finance Research Letters, 34, 101483.

Jensen, M. C. (2002). Value maximization, stakeholder theory, and the corporate objective function. Business ethics quarterly, 235-256.

Jo, H. & Harjoto, M. A. (2011). Corporate governance and firm value: The impact of corporate social responsibility. Journal of business ethics, 103, 351-383.

Jo, H. & Na, H. (2012). Does CSR reduce firm risk? Evidence from controversial industry sectors. Journal of business ethics, 110, 441-456.

Jones, T. M. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of management review, 20(2), 404-437.

Khanchel, I. Lassoued, N. & Gargoury, R. (2023). CSR and firm value: is CSR valuable during the COVID 19 crisis in the French market? Journal of Management and Governance, 1-27.‏

Koohi, H. Ashrafi, M. Abbasi, E. & Gorganli Davaji, J. (2022). The protective role of corporate social responsibility performance during the coronavirus pandemic disease: Performance evaluation using a mathematical model of the directional distance function. International Journal of Nonlinear Analysis and Applications, 13(2), 1865-1878.‏

Kordestani, G; Ghaderzadeh, S. K; & Haghighat, H. (2018). Impact of social responsibility disclosure on accounting, economic and market based Measures Of corporate performance evaluation. Journal of Accounting Advances, 10(1), 187-217. doi: 10.22099/jaa.2018.26236.1596)In Persian).

Laufer, W. S. (2003). Social accountability and corporate greenwashing. Journal of business ethics, 43, 253-261.

Liu, J. Sheng, S. Shu, C. & Zhao, M. (2021). R&D, networking expenses, and firm performance: An integration of the inside-out and outside-in perspectives. Industrial Marketing Management, 92, 111-121.‏

Luo, X. & Bhattacharya, C. B. (2006). Corporate social responsibility, customer satisfaction, and market value. Journal of marketing, 70(4), 1-18.

Mao, Y. He, J. Morrison, A. M. & Andres Coca-Stefaniak, J. (2021). Effects of tourism CSR on employee psychological capital in the COVID-19 crisis: from the perspective of conservation of resources theory. Current Issues in Tourism, 24(19), 2716-2734.

Masulis, R. W. & Reza, S. W. (2015). Agency problems of corporate philanthropy. The Review of Financial Studies, 28(2), 592-636.

McGuire, J. B. Sundgren, A. & Schneeweis, T. (1988). Corporate social responsibility and firm financial performance. Academy of management Journal, 31(4), 854-872.

McWilliams, A. Siegel, D. S. & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of management studies, 43(1), 1-18.‏

Poursoleyman, E. Mansourfar, G. Hassan, M. K. & Homayoun, S. (2023). Did corporate social responsibility vaccinate corporations against COVID-19? Journal of Business Ethics, 1-27.

Qiu, S. C. Jiang, J. Liu, X. Chen, M. H. & Yuan, X. (2021). Can corporate social responsibility protect firm value during the COVID-19 pandemic? International Journal of Hospitality Management, 93, 102759.‏

Renaldo, N. Andi, A. Nur, N. M. Junaedi, A. T. & Panjaitan, H. P. (2021). DETERMINANTS OF FIRM VALUE FOR WHOLESALE SUB-SECTOR COMPANIES IN 2016-2019 WITH BEHAVIORAL ACCOUNTING APPROACH. Journal Applied Business and Technology, 2(1), 1-12.

Rizwan, M. S. Ahmad, G. & Ashraf, D. (2020). Systemic risk: The impact of COVID-19. Finance Research Letters, 36, 101682.‏

Servaes, H. & Tamayo, A. (2013). The impact of corporate social responsibility on firm value: The role of customer awareness. Management science, 59(5), 1045-1061.‏

Shehzad, K. Xiaoxing, L. & Kazouz, H. (2020). COVID-19’s disasters are perilous than Global Financial Crisis: A rumor or fact? Finance research letters, 36, 101669.‏

Shiu, Y. M. & Yang, S. L. (2017). Does engagement in corporate social responsibility provide strategic insurance‐like effects? Strategic management journal, 38(2), 455-470.‏

Sudarno, Putri, N. Y. Renaldo, N. Hutahuruk, M. B. & Cecilia. (2022). Leveraging Information Technology for Enhanced Information Quality and Managerial Performance. Journal of Applied Business and Technology, 3(1), 102–114

Wang, M. Cao, R. Zhang, L. Yang, X. Liu, J. Xu, M. ... & Xiao, G. (2020). Remdesivir and chloroquine effectively inhibit the recently emerged novel coronavirus (2019-nCoV) in vitro. Cell research, 30(3), 269-271.‏

Wang, Y. G. (2011). Corporate social responsibility and stock performance—evidence from Taiwan. Modern economy, 2(05), 788.‏

Xu, L. (2021). Stock Return and the COVID-19 pandemic: Evidence from Canada and the US. Finance Research Letters, 38, 101872.‏

Yang, S. L. Chang, A. Chen, Y. H. & Shiu, Y. M. (2019). Can country trade flows benefit from improved corporate social responsibility ratings? Economic Modelling, 80, 192-201.

Zamir, F. & Saeed, A. (2020). Location matters: Impact of geographical proximity to financial centers on corporate social responsibility (CSR) disclosure in emerging economies. Asia Pacific Journal of Management, 37, 263-295.‏

Zare Bahnamiri, M. J; Nazari, A; & Beiky, N. (2022). Corporate Social Performance and Investor Sentiment: A Simultaneous Equation System Approach. Journal of Accounting and Social Interests, 12(1), 61-80. doi: 10.22051/jaasci.2022.38935.1660

Zhai, H. Xiao, M. Chan, K. C. & Liu, Q. (2022). Physical proximity, corporate social responsibility, and the impact of negative investor sentiment on stock returns: Evidence from COVID‐19 in China. International Review of Finance, 22(2), 308-314.

Zhang, D. Hu, M. & Ji, Q. (2020). Financial markets under the global pandemic of COVID-19. Finance research letters, 36, 101528.‏

Zhang, J. Zhang, Y. & Sun, Y. (2022). Restart economy in a resilient way: The value of corporate social responsibility to firms in COVID-19. Finance Research Letters, 47, 102683.‏

Zhao, S. Musa, S. S. Lin, Q. Ran, J. Yang, G. Wang, W. ... & Wang, M. H. (2020). Estimating the unreported number of novel coronavirus (2019-nCoV) cases in China in the first half of January 2020: a data-driven modelling analysis of the early outbreak. Journal of clinical medicine, 9(2), 388.‏