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رابطه مسئولیت اجتماعی و رتبه اعتباری بر نوآوری
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نویسنده
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چمانه ملیحه
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منبع
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رويكرد نوين در حسابداري ، حسابرسي و مالي - 1401 - دوره : 2 - رویکرد نوین در حسابداری ، حسابرسی و مالی - کد همایش: 01220-95945 - صفحه:0 -0
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چکیده
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تحقیق حاضر با هدف بررسی رابطه مسئولیت اجتماعی و رتبه اعتباری بر نوآوری در شرکت های پذیرفته شده در بورس اوراق بهادار تهران انجام شد. این ﺗﺤﻘﯿﻖ ﺑﺮ ﻣﺒﻨﺎی ﻫﺪف، از ﻧﻮع ﮐﺎرﺑﺮدی و ﺑﺮ ﻣﺒﻨﺎی ﻣﺎﻫﯿﺖ و روش، از ﻧﻮع ﺗﻮﺻﯿﻔﯽ- ﻫﻤﺒﺴﺘﮕﯽ می باشد. ﺟﺎﻣﻌﻪ آﻣﺎری تحقیق ﮐﻠﯿﻪ ﺷﺮﮐﺖ ﻫﺎی ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان در طی سالهای 1395 تا 1399 است، که شامل 475 شرکت می باشد. ﻧﻤﻮﻧﻪ گیری ﺑﻪ روش ﺣﺬف ﺳﯿﺴﺘﻤﺎﺗﯿﮏ می باشد که ﺗﻌﺪاد 61 ﺷﺮﮐﺖ واﺟﺪ ﺷﺮاﯾﻂ نمونه آﻣﺎری ﺗﺤﻘﯿﻖ ﺷﺪﻧﺪ. روش و ابزار گردآوری داده ها در اﯾﻦ تحقیق ﺑﺮای ﺗﺒﯿﯿﻦ ﻣﺒﺎﻧﯽ ﻧﻈﺮی و ﺗﺌﻮرﯾﮑﯽ ﺗﺤﻘﯿﻖ ﺑﻪ روش ﮐﺘﺎﺑﺨﺎﻧﻪ ای ﺻﻮرت ﮔﺮﻓﺘﻪ اﺳﺖ. همچین داده ﻫﺎی ﻣﻮرد ﻧﯿﺎز ﺑﺮای ﺗﺒﯿﯿﻦ و آزﻣﻮن ﻣﺘﻐﯿﺮﻫﺎی ﻣﻮﺟﻮد، از ﭘﺎﯾﮕﺎه ﻫﺎی اﻃﻼﻋﺎﺗﯽ ﺳﺎزﻣﺎن ﺑﻮرس اوراق ﺑﻬﺎدار و ﺑﺎﻧﮏ ﻫﺎی اﻃﻼﻋﺎﺗﯽ آﻧﻬﺎ در سایت کدال و اﺳﺘﻔﺎده از ﻧﺮم اﻓﺰار ره آورد ﻧﻮﯾﻦ دریافت ﺷﺪه اﺳﺖ.در این تحقیق سه فرضیه طراحی شده است که ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از اﯾﻦ ﭘﮋوﻫﺶ ﻧﺸﺎن داد ﮐﻪ در ﺳﻄﺢ اﻃﻤﯿﻨﺎن 95 درﺻﺪ ارﺗﺒﺎط ﻣﺜﺒﺖ ﻣﻌﻨﺎداری ﺑﯿﻦ ﻣﺘﻐﯿﺮﻫﺎی اﻧﺪازه ﺷﺮﮐﺖ ﺑﺎ نوآوری وﺟﻮد دارد و همچنین ارﺗﺒﺎط ﻣﻨﻔﯽ ﻣﻌﻨﺎداری ﺑﯿﻦ ﺑﺎزده دارﯾﯽ ﺑﺎ نوآوری وﺟﻮد دارد. ﻫﻤﭽﻨﯿﻦ ارﺗﺒﺎط ﻣﻌﻨﺎداری ﺑﯿﻦ ﻣﺘﻐﯿﺮﻫﺎی مسئولیت اجتماعی شرکت، رتبه اعتباری و اﻫﺮم ﻣﺎﻟﯽ ﺑﺎ نوآوری؛ و ﺑﺎزده داراﯾﯽ ﻫﺎ ﺑﺎ نوآوری ﻣﺸﺎﻫﺪه ﻧﮕﺮدﯾﺪ.
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کلیدواژه
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رتبه اعتباری، مسئولیت اجتماعی، نوآوری، شرکت.
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آدرس
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, iran
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پست الکترونیکی
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malihechamane@gmail.com
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the relationship between social responsibility and credit rating on innovation
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Authors
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Abstract
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the present research was carried out with the aim of investigating the relationship between social responsibility and credit rating on innovation in companies listed on the tehran stock exchange. this research is descriptive-correlation based on the purpose of the application and on the basis of the nature and method. the statistical population of the research is all the companies accepted in the tehran stock exchange during the years 2015 to 2019, which includes 475 companies. sampling is by systematic elimination method, and the number of 61 companies that meet the conditions of the statistical sample were investigated. method and the tool of data collection in this research to explain the theoretical and theoretical basis of the research was done in the library method. such data needed to explain and test the available variables, from the databases of the stock exchange organization and atala banks. most of them are on the kodal site and the use of new software has been received._x000d_three hypotheses have been designed in this research, and the results of this research showed that at the 95 percent confidence level, there is a significant positive relationship between the variables of company size and innovation, and there is also a significant negative relationship between profitability and innovation. also, the significant relationship between the variables of corporate social responsibility, credit rating and financial leverage with innovation; and don t look at the return on assets with innovation.
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Keywords
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credit rating ,social responsibility ,innovation ,company.
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