تاثیر مسئولیت اجتماعی شرکت و مالکیت نهادی با نفوذ بر ارزش شرکت

این مطالعه به بررسی رابطه بین مسئولیت اجتماعی شرکت و مالکیت نهادی با نفوذ بر ارزش شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران طی دوره 1390-1396 می‌پردازد. با غربالگری،152 شرکت نمونه پژوهش تعیین شد. جهت آزمون فرضیه‌های پژوهش از رگرسیون خطی چندمتغیره مبتنی بر داده‌های تابلویی بهره گرفته شده است. یافته‌های این پژوهش نشان می‌دهند که مسئولیت اجتماعی شرکت و مالکیت نهادی با نفوذ بالا با ارزش شرکت رابطه مثبت و معناداری دارد. همچنین مالکیت نهادی با نفوذ بالا، تاثیر قابل توجه و مثبتی بر رابطه‌ بین مسئولیت اجتماعی شرکت و ارزش شرکت دارد. درواقع تاثیر مسئولیت اجتماعی شرکت بر ارزش شرکت با سطح مالکیت نهادی با نفوذ تغییر کرده و منجر به افزایش ارزش شرکت می‌شود.

The Impact of Corporate Social Responsibility and Influential Institutional Ownership the Firm Valuel

This study examines the relationship between corporate social responsibility and Influential Institutional Ownership on the value of companies admitted to the Tehran Stock Exchange during the period of 20112017. By screening, 152 sample companies were identified. To test the hypothesis of the research, linear regression has been used based on panel data. The findings of this research show that corporate social responsibility and highimpact institutional ownership have a positive and significant relationship with the company's value. Also, high institutional ownership has a significant and positive impact on the relationship between CSR and company value. In fact, the impact of CSR on the value of a company with a level Influenced institutional ownership has changed and the company's value increases.This study examines the relationship between corporate social responsibility and Influential Institutional Ownership on the value of companies admitted to the Tehran Stock Exchange during the period of 20112017. By screening, 152 sample companies were identified. To test the hypothesis of the research, linear regression has been used based on panel data. The findings of this research show that corporate social responsibility and highimpact institutional ownership have a positive and significant relationship with the company's value. Also, high institutional ownership has a significant and positive impact on the relationship between CSR and company value. In fact, the impact of CSR on the value of a company with a level Influenced institutional ownership has changed and the company's value increases.