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:: year 15, Issue 60 (2023) ::
fa 2023, 15(60): 59-73 Back to browse issues page
Product Market Competition and Social Responsibility Reporting: In the Conditions of Financial Restrictions and Economic Uncertainty
Abolfazl Khatami1 , Mohammad Hossien Vadeei * 2, Azam Pouryousof3
1- Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
2- Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad Mashhad, Iran.
3- Faculty of management, economic & accounting, Payame Noor University University (PNU), Iran.
Abstract:   (151 Views)
The aim of present research was to investigate the effect of production competition in the market on the reporting the social responsibility (SR) in presence of financial restrictions and economical uncertainty. To gather the needed data, 120 companies were selected as statistical sample of research among the active companies in Tehran Stock Exchange by systematic elimination method in the period of 2015 to 2021. after collecting the data related to the examined variables in Excel software, the models estimated in Eviews software and the linear regression performed. The obtained results imply that the product market competition has a direct and significant relation with reporting the social responsibility activities. The effect of financial restriction on relationship between product market competition and reporting the social responsibility activities is significant but inverse. Also, the economical uncertainty in the exchange rate has an inverse and significant effect on the relationship between product market competition and reporting the social responsibility activities, while that the economical uncertainty in the inflation rate has not any effect on this relationship.

 
Article number: 4
Keywords: Production Competition, Social Responsibility, Economical Uncertainty, Exchange Rate, Inflation Rate.
Full-Text [PDF 537 kb]   (41 Downloads)    
Type of Study: Research | Subject: Special
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Khatami A, Vadeei M H, Pouryousof A. Product Market Competition and Social Responsibility Reporting: In the Conditions of Financial Restrictions and Economic Uncertainty. fa 2023; 15 (60) : 4
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year 15, Issue 60 (2023) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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