The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital
The purpose of this study is the joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital of companies listed on the Tehran Stock Exchange. The statistical sample includes 82 companies during the period 2010 to 2019. The hypothesis test was performe...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Rasht: Javad Deljoo Shahir
2022-06-01
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| Series: | New Applied Studies in Management, Economics & Accounting |
| Subjects: | |
| Online Access: | https://www.nasme-journal.ir/article_176169_231f04a75d6a423dc03073709f6a7144.pdf |
| _version_ | 1797634110994251776 |
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| author | Masoud Madanipour Mojgan Saeedi |
| author_facet | Masoud Madanipour Mojgan Saeedi |
| author_sort | Masoud Madanipour |
| collection | DOAJ |
| description | The purpose of this study is the joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital of companies listed on the Tehran Stock Exchange. The statistical sample includes 82 companies during the period 2010 to 2019. The hypothesis test was performed using linear regression and Ives software. The results showed that the CEO 's excessive self-confidence has an inverse effect on the company 's social responsibility but the company 's social responsibility does not have a significant effect on the company 's stock capital cost and also the CEO 's excessive confidence has an inverse relationship between corporate social responsibility and stock capital cost It does not strengthen the company. |
| first_indexed | 2024-03-11T12:04:17Z |
| format | Article |
| id | doaj.art-facad3832bed44c2a41d73501c001858 |
| institution | Directory Open Access Journal |
| issn | 2783-3119 |
| language | English |
| last_indexed | 2024-03-11T12:04:17Z |
| publishDate | 2022-06-01 |
| publisher | Rasht: Javad Deljoo Shahir |
| record_format | Article |
| series | New Applied Studies in Management, Economics & Accounting |
| spelling | doaj.art-facad3832bed44c2a41d73501c0018582023-11-07T18:06:14ZengRasht: Javad Deljoo ShahirNew Applied Studies in Management, Economics & Accounting2783-31192022-06-0152466310.22034/nasmea.2022.176169176169The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capitalMasoud Madanipour0Mojgan Saeedi1Master student of accounting, Basir Abyak Institute of Higher Education, IranAssistant Professor, Basir Institute of Higher Education, IranThe purpose of this study is the joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital of companies listed on the Tehran Stock Exchange. The statistical sample includes 82 companies during the period 2010 to 2019. The hypothesis test was performed using linear regression and Ives software. The results showed that the CEO 's excessive self-confidence has an inverse effect on the company 's social responsibility but the company 's social responsibility does not have a significant effect on the company 's stock capital cost and also the CEO 's excessive confidence has an inverse relationship between corporate social responsibility and stock capital cost It does not strengthen the company.https://www.nasme-journal.ir/article_176169_231f04a75d6a423dc03073709f6a7144.pdfceo overconfidencecorporate social responsibilitycost of equity capital |
| spellingShingle | Masoud Madanipour Mojgan Saeedi The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital New Applied Studies in Management, Economics & Accounting ceo overconfidence corporate social responsibility cost of equity capital |
| title | The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital |
| title_full | The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital |
| title_fullStr | The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital |
| title_full_unstemmed | The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital |
| title_short | The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital |
| title_sort | joint effect of ceo overconfidence and corporate social responsibility discretion on cost of equity capital |
| topic | ceo overconfidence corporate social responsibility cost of equity capital |
| url | https://www.nasme-journal.ir/article_176169_231f04a75d6a423dc03073709f6a7144.pdf |
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