Title of article
The Role of Social Interest Rate Risk Management in the Relationship between Sustainability Performance and Investment Efficiency
Author/Authors
Asgari Rashtiani ، Hamzeh Department of Accounting - Islamic Azad University, Qazvin Branch , Mohammadi Nodeh ، Fazel Department of Management - Islamic Azad University, Lahijan Branch , Kheradyar ، Sina Department of Accounting - Islamic Azad University, Rasht Branch , Rezaei ، Farzin Department of Accounting - Islamic Azad University, Qazvin Branch
From page
549
To page
568
Abstract
Sustainability is a wide concept that contains other concepts such as social re-sponsibility and has been investigated with concepts such as competition sustain-ability, reporting sustainability, and social sustainability. The present study aims to investigate the role of social interest rate risk management (SIRRM) in the relationship between sustainability performance and investment efficiency. In terms of purpose, this study is an applied one, and form the methodological point of view is a descriptive correlational study. Accordingly, the required data has been collected from 79 listed firms on Tehran Stock Exchange during 2013-2017. In this research, social risk management includes SIRRM, and sustainability per-formance includes sustainability of reporting, competition, and ownership. The results indicate that SIRRM reinforces the relationship between competition sus-tainability, reporting sustainability, and ownership sustainability with investment efficiency.
Keywords
Social interest rate risk , management (SIRRM) , Social Responsibility , Sustainability performance , Investment efficiency
Journal title
Advances in Mathematical Finance and Applications
Journal title
Advances in Mathematical Finance and Applications
Record number
2523270
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