تأثیر افشای مسئولیت اجتماعی بر معیارهای حسابداری، اقتصادی و بازار ارزیابی عملکرد شرکت ها

منابع

الف. فارسی

آذربایجانی، کریم؛ سروش‌یار، افسانه و یاریان کوپائی، سمانه (1390). جستجوی بهترین معیار عملکرد مالی، مجلةحسابرس، 52(13)، 1-7.

باقرپور ولاشانی، محمدعلی؛ جهانبانی، مصطفی و ظفرزاده، سمیه (1390). مبانی و چارچوب گزارشگری اجتماعی ماهیت، محتوا، علل و مزایا، مجلةحسابدار رسمی، 15، 84-94.  

بنی‌مهد، بهمن؛ عربی، مهدی و حسن‌پور، شیوا (1395). پژوهش‌هایتجربیو روش‌شناسیدر حسابداری، جلد دوم، انتشارات ترمه.

حاجی‌ها، زهره و چناری بوکت، حسن (1395). مسئولیت‌پذیری اجتماعی شرکتی و چولگی بازده سهام، حسابداریارزشیو رفتاری، 1، 77-98.

حاجی‌ها، زهره و سرفراز، بهمن  (1393). بررسی رابطة بین مسئولیت‌پذیری اجتماعی شرکت‌ها و هزینة حقوق صاحبان سهام در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران، پژوهش‌هایتجربیحسابداری، 14(4)، 105-123.

راعی، رضا و تلنگی، احمد (1383). مدیریتسرمایه‌گذاریپیشرفته، سازمان مطالعه و تدوین کتب علوم انسانی دانشگاه‌ها (سمت).

زراءنژاد، منصور و انواری، ابراهیم (1384). کاربرد داده‌های ترکیبی در اقتصادسنجی، نشریةبررسی‌هایاقتصادی، 4(2)، 21-54.

شفیعی، حسین؛ خدامی پور، احمد و دستگیر، محسن (1395). بررسی رابطة بین تغییرات سطح افشای مسائل اجتماعی و زیست‌ محیطی با شاخص‌های سودآوری با استفاده از شاخص، مجلةدانش حسابداریمالی، 4(3)، 43-64.

عرب صالحی، مهدی؛ صادقی، غزل و معین‌الدین، محمود (1392). رابطة مسئولیت اجتماعی با عملکرد مالی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران، مجلةپژوهش‌هایتجربیحسابداری، 9(3)، 1-20.

مجتهدزاده، ویدا و حسن‌زاده، شادی (1387). رابطة ارزش‌افزودة بازار با معیارهای ارزیابی عملکرد مبتنی بر مدل‌های اقتصادی و حسابداری، فصلنامةبورس اوراق بهادار، 2(1)، 147-178.

مدرس، احمد و عبدالله‌زاده، فرهاد (1378). مدیریتمالی. جلد دوم، چاپ هفتم، انتشارات شرکت چاپ و نشر بازرگانی.

ب .انگلیسی

Allouche, J. & Laroche, P. (2005). A meta-analytical investigation of the relationship between corporate social and financial performance. Revue De Gestation Des Resources Humanise, 57(1), 8–41.

Arabsalehi, M., Sadeghi, G., & Moeinaddin, M. (2013). The relationship between corporate social responsibility and financial performance of the firms listed on Tehran Stock Exchange. Empirical Research in Accounting, 3(1), 1-20. (In Persian)

Azerbaijani, K., Soroushyar, A., & Yarian Koopai, S. (2011). Search for the best financial performance criteria, Auditor's Journal, 52 (13), 1-7. (In Persian)

Bagherpour Valashani, M. A., Jahanbani, M., & Zafarzadeh, S. (2011). Fundamentals and framework of social reporting nature, content, causes and benefits. Official Accountant Journal, 15, 84-94. (In Persian).

Bani Mahd, B., Arabic, M., & Hassanpour, Sh. (2016). Experimental and methodological research in accounting, Volume 2, Termeh Publications. (In Persian)

Barnett, M. & Salomon, R. A. (2012). Does it pay to be really good? Addressing the relationship between social and financial performance. Strategic Management Journal, 33, 1304-1320.

Bhaduri, S. N., & Selarka, E. (2016). Corporate governance and corporate social responsibility of Indian companies’ part of the series CSR, sustainability. Ethics & Governance, 11-32

Branco, M. C., & Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83 (4), 865-701.

Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105.

Clarkson, M. B. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20, 92-117.

Dam, L. (2006). Corporate social responsibility in a general equilibrium stock market model: Solving the financial performance puzzle. CCSO working papers.

Daub, C. H. (2007). Assessing the quality of sustainability reporting: An alternative methodological approach. Journal of Cleaner Production, 15 (1), 75-85.

El Ghoul, S., Guedhami, O., Kwok, C. C.Y. & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital? Journal of Banking and Finance, 35(9), 2388–2406.

Giannarakis, G. (2013). The determinants influencing the extent of CSR disclosure. International Journal of Law and Management, 56(5), 393-416.

Hackston, D. & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal, 9(1), 77-108.

Hajiha, Z., & Sarfaraz, B. (2015). The relation between corporate social responsibility and cost of equity capital of firms listed in Tehran Stock Exchange. Empirical Research in Accounting, 4(2), 105-123.  (In Persian)

Hajiha. Z., & Chenari Bouket. H., (2016). Skewness of stock returns and corporate social responsibility.Iranian journal of Value & Behavioral Accounting, 1 (1), 77-98. (In Persian)

Han, J.J., Kim, H. J., & Yu, J. (2016). Empirical study on relationship between corporate social responsibility and financial performance in Korea. Asian Journal of Sustainability and Social Responsibility,1, 61-76.

Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3), 405-440.

Holder-Webb, L., Cohen, J., Nath, L., & Wood, D. (2009). The supply of corporate social responsibility disclosures among U.S. firms. Journal of Business Ethics, 84(4), 497-527.

Jamali, D. (2008). A stakeholder approach to corporate social responsibility: A fresh perspective into theory and practice. Journal of Business, 82, 213–231.

Khan, M. H. U. Z. (2010). The effect of corporate governance elements on corporate social responsibility (csr) reporting: Empirical evidence from private commercial banks of Bangladesh. International Journal of Law and Management, 5(2), 82-109.

Kwanbo, Ml. (2011). An assessment of the effectiveness of social disclosure on earnings per share in Nigerian public corporations. World Journal of Social Sciences, 1(1), 86 -106.

Lee, M. D. P. (2008). A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead. International Journal of Management Reviews, 10(1), 53–73.

Margolis, J. D., & Walsh, J. P. (2003). Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly, 48(2), 268–305.

Mittal, R. K., Sinha, N., & Singh, A. (2008). An analysis of linkage between economic value added and corporate social responsibility. Management Decision, 46(9), 1437-1443.

Modarres, A., & Abdullahzadeh, F. (1999). Financial management. volume ii, seventh edition, Commercial Publishing Company Publications.  (In Persian)

Mojtahedzadeh, V., & Hassanzadeh, Sh. (2008). The relationship between values added market and performance evaluation criteria based on economic and accounting models. Securities Exchange Quarterly, 2(1), 147-178. (In Persian)

Nasr, T. H. (2010). Corporate social responsibility disclosure: An examination of consequences. Ph.D thesis, Durham University, available at Durham e-theses, online: http://etheses.dur.ac.uk/480/

Oeyono, J., Martin, S., & Bampton, R. (2011). An examination of corporate social responsibility and financial performance. Journal of Global Responsibility, 2(1), 100-112.

Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A metaanalysis. Organization Studies, 24(3), 403–441.

Pistoni, A., & Songini, L. (2013). Corporate social responsibility determinants: The relation with CSR disclosure. Managerial and Financial Accounting, 26, 3-32.

Rahman, N. H. W. A., Zain, M. M., & Al-Haj, N. H. Y. Y. (2011). CSR disclosures and its determinants: Evidence from Malaysian government link companies. Social Responsibility Journal, 7 (2), 181-201.

Rai, R., Talangi, A. (1383). Advanced Investment Management, Organization for the Study and Compilation of University Humanities Books, Samt Publications. (In Persian)

Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 7(6), 595-612.

Rosamaria C., Moura, L., & Robert, C. (2011). Historical background of corporate social responsibility. Social Responsibility Journal. 7(4), 528-539

Saleh, M., Zulkifli, N., & Muhamad, R. (2010). Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. Managerial Auditing Journal, 25 (6), 591-613.

Shafiee, H., Khodamipoor, A., & Dastgir, M. (2017). A survey on the relation between changes in level of social and environmental issues disclosure and profitability indexes by using KLD index. Journal of Financial Accounting Knowledge, 3(4), 43-64. (In Persian)

Tsoutsoura, M. (2004). Corporate Social Responsibility and Financial Performance. University of California at Berkeley, Financial Project.

Vogel, D. J. (2005). Is there a market for virtue? The business case for corporate social responsibility. California Management Review, 47, 19–45.

Vourvachis, P. (2007). On the use of content analysis (CA) in corporate social reporting (CSR): Revisiting the debate on the units of analysis and the ways to define them. British Accounting Association Annual Conference, Egham, England.

Wang, Z. & Sarkis, J. (2017). Corporate social responsibility governance, outcomes, and financial Performance, Journal of Cleaner Production, 162, 1607-1616

Wu, S., Lin, F. & Wu, C. (2012). Corporate social responsibility and cost of capital: An empirical study of the Taiwan Stock Market. Emerging Markets Finance and Trade, 50,107–120.

Zaranejad, M., & Anvari, E. (2005). Application of combined data in econometrics, Journal of Economic Studies, 4(2), 21-54. (In Persian)

Zhang, J. (2016). Does corporate social responsibility affect financial performance of listed manufacturing firms in Germany? Master Thesis, University of Twente.