عکس العمل سرمایه گذاران نسبت به انواع گزارشگری اجتماعی شرکتها

نویسندگان

حسابرسی

چکیده

هدف این تحقیق، بررسی واکنش سرمایهگذاران به افشای اطلاعات دربارهی مسئولیت اجتماعی شرکتها است. برای این منظور، واکنش 240 سرمایهگذار در دو گروه پیچیده و کمتر پیچیده به افشای اطلاعات اجتماعی از طریق پرسشنامه تحلیل شد. سرمایهگذاران پیچیده شامل تحلیلگران بازار سرمایه و سرمایهگذاران کمتر پیچیده شامل دانشجویان کارشناسی ارشد رشتهی مدیریت مالی بودهاند. واکنش این دو گروه به چهار نوع رفتار اجتماعی آزمون شده است. برای آزمون فرضیات، از تحلیل واریانس یکعامله و دوعامله استفاده شد. نتایج تحقیق نشان داد که سرمایهگذاران به انواع رفتارهای اجتماعی واکنش نشان میدهند، اما بین واکنش سرمایهگذاران پیچیده و کمتر پیچیده به چهار نوع رفتار اجتماعی تفاوت معنیداری وجود ندارد.

کلیدواژه‌ها


عنوان مقاله [English]

Investors\' Reaction to Corporation Social Responsibility Types

نویسندگان [English]

  • Musa Bozorg asl
  • Shahin Ahmadi
چکیده [English]

This study is designed investigate the investors reaction to corporate social responsibility disclosures. The reaction of 240 investors divided to two groups of sophisticated and less sophisticated was surveyed using questionnaire. The sophisticated investors involved market analysts and less sophisticated investors involved financial management MA college students. The purpose of the study was to compare the reaction of two groups of investors to 4 types of social responsibility behaviors. In order to test the hypotheses, ANOVA was used. The purpose of the study was to compare the impact of 4 types of social behaviors on investors and to compare the sophisticated and less sophisticated investors' reaction to social behaviors. The results of the study revealed that investors react to social responsibility behaviors, but there is no significant difference between sophisticated and less sophisticated investors' reactions. 

کلیدواژه‌ها [English]

  • Corporate Social Reporting
  • Social Behaviors
  • Sophisticated Investor
  • Less Sophisticated Investors
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