نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه
2 دانشیار حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The purpose of this research is to investigate the effect of social responsibility as a form of insurance on company performance in the context of exiting the JCPOA. In the second stage of this research, this insurance-like effect was examined over both short-term and long-term periods. For this purpose, a difference-in-differences approach was employed, utilizing data from 105 companies listed on the Tehran Stock Exchange over a 10-year period between 1392 and 1401. The results of this research indicate that withdrawing from the JCPOA had a negative and significant impact on company performance. The regression analysis reveals that this negative effect was most pronounced in the first and third years following the withdrawal and was not significant in the fourth and fifth years. Additionally, corporate social responsibility not only positively affects company performance but also serves as an insurance mechanism against the negative effects of exiting the JCPOA. This insurance-like effect was confirmed with 95% confidence in the third year and with 90% confidence in the first year. Therefore, the presence of social responsibility is both important and necessary in both the short term and the long term.
کلیدواژهها [English]
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