نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه
2 دانشیار حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The aim of this study is to examine the mediating role of corporate social responsibility (CSR) in the relationship between institutional cross-ownership and corporate productivity. This research is classified as applied, as its findings can be utilized in decision-making processes. Methodologically, the study is descriptive-correlational, and its goal is to analyze the relationships among the research variables. The statistical population includes companies listed on the Tehran Stock Exchange from 2014 to 2023. Given the imposed limitations, a sample of 106 companies was selected. Data related to the screened population were then analyzed using SPSS (version 17) and EViews (version 13) software. The results indicate that institutional cross-ownership has a positive and significant effect on corporate productivity. Moreover, the findings revealed that institutional cross-ownership plays a significant role in enhancing corporate social responsibility, and CSR acts as a mediator in the relationship between institutional cross-ownership and productivity. In other words, Sobel test results show that companies more active in CSR benefit more positively from the presence of institutional cross-owners in terms of productivity.
کلیدواژهها [English]
)