The Relationship between Social Responsibility Disclosure and Cash Holdings
The present study investigates the relationship between social responsibility and cash holdings. The sample contains 770 firm years listed on the Tehran Stock Exchange from 2011 to 2017. The software used for statistical analysis is Stata 12, and the hypotheses were tested according to the multivari...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2020-12-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_39507_b6795f1246683c1b37a99d69bf9b0288.pdf |
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| _version_ | 1850104563164512256 |
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| author | Naimeh Ghodsi Khamiri |
| author_facet | Naimeh Ghodsi Khamiri |
| author_sort | Naimeh Ghodsi Khamiri |
| collection | DOAJ |
| description | The present study investigates the relationship between social responsibility and cash holdings. The sample contains 770 firm years listed on the Tehran Stock Exchange from 2011 to 2017. The software used for statistical analysis is Stata 12, and the hypotheses were tested according to the multivariable linear regression test. The results suggest a negative and significant relationship between social responsibility and cash holdings. Furthermore, the results indicate that corporate governance negatively affects cash holdings. In addition, the results show the relationship between unsystematic risk and cash holdings is positive. |
| format | Article |
| id | doaj-art-87320cac67b54223a4e973a4ab543ec3 |
| institution | DOAJ |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2020-12-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-87320cac67b54223a4e973a4ab543ec32025-08-20T02:39:18ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422020-12-0144577010.22067/ijaaf.2021.3950739507The Relationship between Social Responsibility Disclosure and Cash HoldingsNaimeh Ghodsi Khamiri0Department of Accounting, Payame Noor University of Tehran. Tehran, IranThe present study investigates the relationship between social responsibility and cash holdings. The sample contains 770 firm years listed on the Tehran Stock Exchange from 2011 to 2017. The software used for statistical analysis is Stata 12, and the hypotheses were tested according to the multivariable linear regression test. The results suggest a negative and significant relationship between social responsibility and cash holdings. Furthermore, the results indicate that corporate governance negatively affects cash holdings. In addition, the results show the relationship between unsystematic risk and cash holdings is positive.https://ijaaf.um.ac.ir/article_39507_b6795f1246683c1b37a99d69bf9b0288.pdfsocial responsibilitycash holdingsunsystematic riskgovernance score |
| spellingShingle | Naimeh Ghodsi Khamiri The Relationship between Social Responsibility Disclosure and Cash Holdings Iranian Journal of Accounting, Auditing & Finance social responsibility cash holdings unsystematic risk governance score |
| title | The Relationship between Social Responsibility Disclosure and Cash Holdings |
| title_full | The Relationship between Social Responsibility Disclosure and Cash Holdings |
| title_fullStr | The Relationship between Social Responsibility Disclosure and Cash Holdings |
| title_full_unstemmed | The Relationship between Social Responsibility Disclosure and Cash Holdings |
| title_short | The Relationship between Social Responsibility Disclosure and Cash Holdings |
| title_sort | relationship between social responsibility disclosure and cash holdings |
| topic | social responsibility cash holdings unsystematic risk governance score |
| url | https://ijaaf.um.ac.ir/article_39507_b6795f1246683c1b37a99d69bf9b0288.pdf |
| work_keys_str_mv | AT naimehghodsikhamiri therelationshipbetweensocialresponsibilitydisclosureandcashholdings AT naimehghodsikhamiri relationshipbetweensocialresponsibilitydisclosureandcashholdings |