The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance

Investigating the Interactive Effect of Corporate Governance and Corporate Social Responsibility on the Firm Value in the Tehran Stock Exchange

The purpose of this study is to investigate the effect of corporate governance (CG), corporate social responsibility (CSR) and their interactive effect on the value of companies listed on the Tehran Stock Exchange. For this purpose, the data of 194 companies listed on this stock exchange, which was selected using a systematic elimination method, from 2011-2017 were collected and analyzed using ...

Idiosyncratic Risk and Disclosure of Corporate Social Responsibility: Emphasizing the Role of Corporate Governance

In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...

Relationship between Corporate Social Responsibility and Corporate Governance

Corporate Governance and Executive Compensation for Corporate Social Responsibility

We link the corporate governance literature in financial economics to the agency cost perspective of Corporate Social Responsibility (CSR) to derive theoretical predictions about the relationship between corporate governance and the existence of executive compensation incentives for CSR. We test our predictions using novel executive compensation contract data, and find that firms with more shar...

Maximizing Stakeholder Sustainable Value through Intellectual Capital and Corporate Social Responsibility

In this study, a customized indicator system for sustainable value drivers (SVDs) of enterprises was developed. We combined intellectual capital (IC) components and corporate social responsibility (CSR) factors to create corporate stakeholder value and sustainable competitive advantages. We reviewed the literature on IC and CSR to extract value drivers and construct an SVDs index, with the expe...