نوع مقاله : مقاله پژوهشی
نویسنده
استادیار گروه حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Recognition of the direct relationship between CSR and firm performance has garnered much interest among authors recently. The findings are rather inconclusive and misleading. This is because, while a positive association between CSR and firm performance has been a dominant theme in many articles, universally, others suggested a negative or no correlation. Finally, it can be concluded that the relationship between CSR and firm performance is more complicated than the results of many previous studies indicate.
The present article aims to determine the relationship between social responsibility, credibility and competitive advantage over business performance. In this study,has been studied a sample of 109 companies from 19 industries . The period studied was 1394 to 1399, which used multiple regression test. The results show that corporate social responsibility and credibility have a negative impact and competitive advantage has a positive impact on equity returns. Competitive advantage has also had a positive effect on return on assets of companies listed on the stock exchange.
کلیدواژهها [English]
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