امین منصوردهقان
بررسی رابطه بین مسئولیت های اجتماعی شرکت و ریسک سقوط قیمت سهام با تاکید بر نقش تعدیلی سازوکارهای مقرراتی و عدم تقارن اطلاعاتی
- رشته تحصیلی
- حسابداري
- مقطع تحصیلی
- کارشناسی ارشد
- محل دفاع
- مدیریت و حسابداری
- شماره ساختمان محل ارائه
- ۴۵
- نام کلاس محل ارائه
- کلاس ۳۰۱[۲۴۳۰۱]
- شماره کلاس محل ارائه
- ۴۰۱
- تاریخ دفاع
- ۳۰ شهریور ۱۴۰۳
- ساعت دفاع
- ۰۷:۰۰
- چکیده
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- Abstract
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The main purpose of the current research is to investigate the relationship between social responsibilities and stock price crash risk, emphasizing the moderating role of regulatory mechanisms and information asymmetry. In other words, stock price crash risk has always been an important and challenging issue for analysts, investors, company management, and legislators, and knowing the factors affecting it can be effective for stakeholders in analyzing and predicting its occurrence. Also, some of the researches in recent years have shown that the social responsibility of companies, mainly from internal and external aspects, can be related to the risk of falling stock prices, and some regulatory and supervisory mechanisms such as the existence of institutional owners, good internal controls in the company, and information asymmetry The intensity of this relationship is effective. Based on this, considering ۱۲۵ stock exchange member companies for the period ۱۳۹۳ to ۱۴۰۲, these relations were investigated in the capital market of Iran. The results of this study showed that social responsibility reduces the risk of falling stock prices and regulatory mechanisms (institutional ownership and internal control) strengthen the inverse relationship between social responsibility and stock price crash risk. Also, information asymmetry weakens the inverse relationship between social responsibility and stock price crash risk.