1
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2
Department of Accounting, Central Tehran Branch ,Islamic Azad University, Tehran, Iran
10.22034/iaas.2021.131414
Abstract
Business financial bankruptcy is a recurring theme in the financial literature, and the development of techniques and models for predicting financial bankruptcy risk is a priority of financial research goals. The significance of bankruptcy is that its consequences and negative effects do not only affect the bankrupt trader or company. The third parties, creditors, and parties to the transaction with the trader or company, depending on the scope of the trader or trading company, and sometimes, if the company expands its activities, it will lead to other bankruptcies and unemployment of workers and their employees, and will have adverse consequences for the country's economy. For this purpose, 140 companies was selected as a sample from the companies listed on the stock exchange that had the necessary information to calculate the research variables in the period 2013 to 2018, and a multiple regression model was used to test the research hypothesis. The results of the present study indicate that corporate social responsibility has a negative and significant effect on bankruptcy risk.
Hashemi,S. J. and Heidarpoor,F. (2021). The Impact of Corporate Social Responsibility on Bankruptcy Risk. Accounting and Auditing Studies, 10(37), 25-40. doi: 10.22034/iaas.2021.131414
MLA
Hashemi,S. J. , and Heidarpoor,F. . "The Impact of Corporate Social Responsibility on Bankruptcy Risk", Accounting and Auditing Studies, 10, 37, 2021, 25-40. doi: 10.22034/iaas.2021.131414
HARVARD
Hashemi S. J., Heidarpoor F. (2021). 'The Impact of Corporate Social Responsibility on Bankruptcy Risk', Accounting and Auditing Studies, 10(37), pp. 25-40. doi: 10.22034/iaas.2021.131414
CHICAGO
S. J. Hashemi and F. Heidarpoor, "The Impact of Corporate Social Responsibility on Bankruptcy Risk," Accounting and Auditing Studies, 10 37 (2021): 25-40, doi: 10.22034/iaas.2021.131414
VANCOUVER
Hashemi S. J., Heidarpoor F. The Impact of Corporate Social Responsibility on Bankruptcy Risk. Accounting and Auditing Studies, 2021; 10(37): 25-40. doi: 10.22034/iaas.2021.131414