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رابطه بین مسئولیتپذیری اجتماعی و بحران های مالی با تاکید بر نقش ارتباطات سیاسی | ||
اقتصاد باثبات | ||
مقاله 4، دوره 2، شماره 2 - شماره پیاپی 3، شهریور 1400، صفحه 81-108 اصل مقاله (1.1 M) | ||
نوع مقاله: پژوهشی | ||
شناسه دیجیتال (DOI): 10.22111/sedj.2021.40066.1124 | ||
نویسندگان | ||
فرزانه نصیرزاده1؛ زکیه مرندی ![]() | ||
1هیئت علمی گروه حسابداری دانشگاه فردوسی مشهد | ||
2گروه حسابداری، دانشکده علوم اداری اقتصادی، دانشگاه فردوسی مشهد | ||
چکیده | ||
هدف: از این مطالعه بررسی رابطه بین مسئولیتپذیری اجتماعی و بحران مالی واحدهای اقتصادی با تاکید بر نقش تعدیلکننده ارتباطات سیاسی است. روش شناسی:این مطالعه از نوع مطالعات، کاربردی و پس رویدادی است. جهت اندازهگیری مسئولیت اجتماعی شرکتها از مقیاس مران جوری و همکاران (1393) و برای اندازهگیری ارتباطات سیاسی از چهار معیارمختلف استفاده شد .همچنین بهمنظور اندازهگیری بحران مالی واحدهای اقتصادی، از معیار بومی سازی شده کردستانی و تاتلی(1393) بهره گرفته شد. جامعه و نمونه: جامعه آماری در بر گیرنده شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران در دوره زمانی 1398-1394 است که داده های 103 شرکت مورد بررسی قرار گرفت. جهت تحلیل فرضیههای پژوهش از الگوی رگرسیون تابلویی اثرات ثابت بهره گرفته شد. یافتههای پژوهش: حاکی از وجود رابطه منفی و معنادار بین مسئولیتپذیری اجتماعی و بحران مالی بود. بدین معنا که با افزایش سطح مسئولیت پذیری اجتماعی، احتمال بحران های مالی در واحدهای اقتصادی کاهش می یابد. دیگر نتایج نشان داد که ارتباطات سیاسی عمدتا رابطه بین مسئولیتپذیری اجتماعی و بحران های مالی را تعدیل میکند. | ||
کلیدواژهها | ||
ارتباطات سیاسی؛ مسئولیت اجتماعی؛ بحران مالی؛ واحدهای اقتصادی | ||
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