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the role of social interest rate risk management in the relationship between sustainability performance and investment efficiency
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نویسنده
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asgari rashtiani hamzeh ,mohammadi nodeh fazel ,kheradyar sina ,rezaei farzin
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منبع
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advances in mathematical finance and applications - 2020 - دوره : 5 - شماره : 4 - صفحه:549 -568
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چکیده
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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.
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کلیدواژه
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social interest rate risk ,management (sirrm) ,social responsibility ,sustainability performance ,investment efficiency
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آدرس
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islamic azad university, qazvin branch, department of accounting, iran, islamic azad university, lahijan branch, department of management, iran, islamic azad university, rasht branch, department of accounting, iran, islamic azad university, qazvin branch, department of accounting, iran
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پست الکترونیکی
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farzin.rezaei@qiau.ac.ir
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Authors
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