مسئوليت اجتماعي شركت ها و حساسيت جريان هاي نقدي سرمايه گذاري

Corporate Social Responsibility and the Sensitivity of Cash Flows to Invest

پژوهش حاضر به منظور بررسي عملكرد مسئوليت اجتماعي شركت و بنگاه و تاثير آن بر روي حساسيت جريان وجه نقد سرمايه گذاري صورت گرفته است. جامعه آماري شامل 65 شركت از شركت هاي پذيرفته شده در بورس اوراق بهادار تهران مي باشد، كه از ابتداي سال 1383 تا پايان1393 در بورس فعال بوده اند. در اين پژوهش جهت بررسي فرضيه ها از مدل رگرسيون پانل - ديتا استفاده شده است. نتيجه پژوهش حاكي از اين است كه بين حساسيت جريان هاي نقدي سرمايه گذاري و مسئوليت اجتماعي شركت ها رابطه معناداري وجود دارد، همچنين بين حساسيت جريان هاي نقدي سرمايه گذاري و مسئوليت در قبال اجتماع رابطه معناداري وجود دارد ، ولي بين حساسيت جريان هاي نقدي سرمايه گذاري و مسئوليت در قبال كاركنان ، محيط زيست ، سهامداران رابطه معناداري وجود ندارد.

The main goal of this study is an investigation of corporate social responsibility and performance and its impact on investment cash flow sensitivity in companies Listed of Tehran Stock Exchange.. the present research has been performed in order to comparing "strategies of cognitive regulation of emotion" and "gender roles" among couples with "high and low marital dissatisfaction". Statistical society includes 65 of companies for period 1114 to 1115. It was used Panel Data Method to test the hypothesis. The results of the analysis of hypothesis show there is a negative and significant Relationship between investment cash flow sensitivity and corporate social responsibility. There isn’t a significant Relationship between investment cash flow sensitivity and environmental responsibility. There isn’t a significant Relationship between investment cash flow sensitivity and shareholder responsibility. There is a negative and significant Relationship between investment cash flow sensitivity and social responsibility. There isn’t a significant Relationship between investment cash flow sensitivity and Laborers responsibility.