The Relationship between Ownership Structure and Corporate Social Responsibility in Companies Listed in Tehran Stock Exchange

Document Type : Original Article

Authors

1 Assistant Professor of Accounting, University of Mazandaran, Babolsar, Iran

2 Ph.D. Student of Accounting, University of Mazandaran, and Instructor of Accounting, University of Gonbad Kavoos, Gonbad Kavoos, Iran

3 M.A. in Accounting, Shahid Chamran University of Ahvaz, and Master of Arts, Tax Expert of Gonbad Kavoos, Gonbad Kavoos Iran

Abstract

This Study Investigates the Relationship between Ownership and Corporate Social Responsibility.The Study Was Conducted from 2007 to 2012 in Wich 136 Companise Were Selected Due to the Limitations of Study. The Purpose of the Study and Application of Data Analysis Is Causal. Before Testing the Hypotheses, the Data Were Analyzed to Have an Acceptable Reliability and The Results Showed That all The Variables Were Stationary. Arch-Test Was Utilized to Investigate The Heteroscedastic of Models, and It Was Found That All the Models Have the Efficiency to Test the Hypotheses. The Results Show a Significant Positive Relationship between Institutional Ownership, Bank Ownership, Ownership Concentration, State Ownership and Personal Property Variables with Corporate Social Responsibility, in Addition Individual Revealed Ownership with No Significant Positive Relationship with Corporate Social Responsibility.

Keywords

Journal of Iranian Accounting Review
Volume 3, Issue 11
September 2016
Pages 21-44

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