The relationship between managerial entrenchment and firmrisk-takingon social responsibility disclosure

被引：13

作者：

Salehi, Mahdi ^{[1
]}

Dashtbayaz, Mahmoud Lari ^{[2
]}

Abdulhadi, Karrar Hamzeh ^{[1
]}

机构：

[1] Ferdowsi Univ Mashhad, Econ & Adm Sci, Mashhad, Razavi Khorasan, Iran

[2] Ferdowsi Univ Mashhad, Accounting, Mashhad, Razavi Khorasan, Iran

来源：

JOURNAL OF PUBLIC AFFAIRS | 2022年 / 22卷 / 03期

关键词：

MANAGEMENT; EARNINGS; INCENTIVES; GOVERNANCE; OWNERSHIP; FIRMS; CSR;

D O I：

10.1002/pa.2511

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

The current study aims to investigate the relationship between managerial entrenchment and firm risk-taking and corporate social responsibility in two developing countries. The study is carried out based on the information from listed firms on the Tehran and Iraq Stock Exchange by selecting a sample of 121 firms in the Iranian side and 37 firms in the Iraqi side during 2011-2017. Hypothesis testing is performed using panel estimators in the adjusted regression model. The results show a significant relationship between managerial entrenchment and social responsibility disclosure and firm risk-taking both in the Iranian and Iraqi Stock Exchange. Moreover, no relationship was evident between social responsibility disclosure and firm risk-taking. On the other hand, results show that in firms with higher risk-taking, there is a strong relationship between managerial entrenchment and social responsibility both in the Iranian and Iraqi firms.

引用

页数：9

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