Assistant Professor of Accounting, Ali Abad Katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran
10.22034/iaar.2022.162392
Abstract
The present study seeks to study corporate philanthropy and investment efficiency. The research approach is applied in terms of purpose and according to the analysis of relations between variables is a descriptive-correlation type. All companies listed on the Tehran Stock Exchange comprise the study population of this study. 100 companies accepted in Tehran Stock Exchange during the period 1392 to 1396 were selected for the sample and were tested using multiple regression equations based on consolidated data. The research findings suggest that there is a positive relationship between corporate philanthropy and investment efficiency. In addition, a positive relationship between philanthropy and investment efficiency is more powerful when it comes to a better corporate environment.
Ashrafi, M., & Abbasi, E. (2022). Corporate Philanthropy Behaviour and Investment Efficiency. Accounting and Auditing Research, 14(55), 55-76. doi: 10.22034/iaar.2022.162392
MLA
Majid Ashrafi; Ebrahim Abbasi. "Corporate Philanthropy Behaviour and Investment Efficiency". Accounting and Auditing Research, 14, 55, 2022, 55-76. doi: 10.22034/iaar.2022.162392
HARVARD
Ashrafi, M., Abbasi, E. (2022). 'Corporate Philanthropy Behaviour and Investment Efficiency', Accounting and Auditing Research, 14(55), pp. 55-76. doi: 10.22034/iaar.2022.162392
VANCOUVER
Ashrafi, M., Abbasi, E. Corporate Philanthropy Behaviour and Investment Efficiency. Accounting and Auditing Research, 2022; 14(55): 55-76. doi: 10.22034/iaar.2022.162392
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