Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources
Objective: The objective of this study is to examine the relationship between corporate life cycle and corporate social responsibility with regard to the moderating role of financial resources during the period 2012 to 2017. Method: The data was collected by archival method with reference to the dat...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Shahid Bahonar University of Kerman
2019-11-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_2376_f0ee931b3f837b3a468e79ee01ea1e92.pdf |
| _version_ | 1818841185126449152 |
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| author | Javad Rezazadeh (Ph.D) Javid Yarahmadi |
| author_facet | Javad Rezazadeh (Ph.D) Javid Yarahmadi |
| author_sort | Javad Rezazadeh (Ph.D) |
| collection | DOAJ |
| description | Objective: The objective of this study is to examine the relationship between corporate life cycle and corporate social responsibility with regard to the moderating role of financial resources during the period 2012 to 2017. Method: The data was collected by archival method with reference to the databases, and then was analysed by multivariate regression and panel data models with fixed effect. Result: The findings showed that there is a positive relationship between maturity stage of life cycle and corporate social responsibility. However, in contrast to expectations, there is no moderating role for financial resources in the relationship between corporate life cycle and corporate social responsibility. Conclusion: Matured firms in attempts to gain the competitive advantages of investments, invest more on corporate social responsibility than other firms. |
| first_indexed | 2024-12-19T04:22:03Z |
| format | Article |
| id | doaj.art-791a492b3918430da160495473d803bd |
| institution | Directory Open Access Journal |
| issn | 2008-8914 2476-292X |
| language | fas |
| last_indexed | 2024-12-19T04:22:03Z |
| publishDate | 2019-11-01 |
| publisher | Shahid Bahonar University of Kerman |
| record_format | Article |
| series | مجله دانش حسابداری |
| spelling | doaj.art-791a492b3918430da160495473d803bd2022-12-21T20:36:08ZfasShahid Bahonar University of Kermanمجله دانش حسابداری2008-89142476-292X2019-11-01103698710.22103/jak.2019.12295.27202376Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial ResourcesJavad Rezazadeh (Ph.D)0Javid Yarahmadi1Associate Professor of Accounting, Tarbiat Modares University, Tehran, Iran.M.A. of Accounting, Imam Khomeini International University, Qazvin, Iran.Objective: The objective of this study is to examine the relationship between corporate life cycle and corporate social responsibility with regard to the moderating role of financial resources during the period 2012 to 2017. Method: The data was collected by archival method with reference to the databases, and then was analysed by multivariate regression and panel data models with fixed effect. Result: The findings showed that there is a positive relationship between maturity stage of life cycle and corporate social responsibility. However, in contrast to expectations, there is no moderating role for financial resources in the relationship between corporate life cycle and corporate social responsibility. Conclusion: Matured firms in attempts to gain the competitive advantages of investments, invest more on corporate social responsibility than other firms.https://jak.uk.ac.ir/article_2376_f0ee931b3f837b3a468e79ee01ea1e92.pdfcorporate life cyclecorporate social responsibilityfinancial resourcescompetitive advantage |
| spellingShingle | Javad Rezazadeh (Ph.D) Javid Yarahmadi Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources مجله دانش حسابداری corporate life cycle corporate social responsibility financial resources competitive advantage |
| title | Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources |
| title_full | Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources |
| title_fullStr | Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources |
| title_full_unstemmed | Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources |
| title_short | Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources |
| title_sort | relationship between corporate life cycle and corporate social responsibility and moderating role of financial resources |
| topic | corporate life cycle corporate social responsibility financial resources competitive advantage |
| url | https://jak.uk.ac.ir/article_2376_f0ee931b3f837b3a468e79ee01ea1e92.pdf |
| work_keys_str_mv | AT javadrezazadehphd relationshipbetweencorporatelifecycleandcorporatesocialresponsibilityandmoderatingroleoffinancialresources AT javidyarahmadi relationshipbetweencorporatelifecycleandcorporatesocialresponsibilityandmoderatingroleoffinancialresources |