Examining the effect of the company&#039;s financial performance on the relationship between the characteristics of the board of directors and corporate social responsibility

Oskou, Vahid; Pourheidari, Fereshteh

doi:10.22034/iaas.2023.364951.1366

Examining the effect of the company's financial performance on the relationship between the characteristics of the board of directors and corporate social responsibility

Articles in Press

Document Type : Original Article

Authors

vahid oskou ¹

Fereshteh pourheidari ²

¹ مازندران، آمل، خیابان شیخ فضل الله نوری، فجر سی و هشتم، بن بست صفا، منزل اسکو

² 2. MSc. Faculty of Literature and Humanities, Kerman, Iran

10.22034/iaas.2023.364951.1366

Abstract

One of the topics in the field of accounting research and financial knowledge is the characteristics of the board of directors and corporate social responsibility, which has always been the focus of researchers. Based on this, the current research aims to examine the relationship between the characteristics of the board of directors and corporate social responsibility with the moderating role of financial performance in the Iranian capital market. In this regard, according to the restrictions applied, the data of 167 companies for the period of 9 years from 2013 to 2022 was tested and analyzed using the multivariate regression model and combined data. The results of the research showed that there is a significant positive relationship between the size, independence and female members of the board of directors as measures of the characteristics of the board of directors and social reporting performance. Also, the results include that the financial performance of the company intensifies the relationship between the characteristics of the board of directors and the performance of social reporting.

Keywords

Board size"

Board independence"

Financial performance"

, "

Social reporting performance"

Subjects