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A Study on the Relationship between Surplus Cash Resources and Organization’s Financial Resources with Social Responsibility of Companies Listed on Tehran Stock Exchange
Journal: Iranian Journal of Business and Economics
Issue: Iranian Journal of Business and Economics (Volume: 5, Issue: 4)
Author: Mehdi Valizadeh , Mahmoud Baghban Torgadri , Seyed Mohammad Javadi
Keywords : financial resources , Tehran Stock Exchange , corporate social responsibility , Surplus cash resources

The purpose of the research is to investigate the relationship of surplus cash resources and organization’s financial resources to corporate social responsibility. All of these three variables are important concepts in financial management and are vital to the life of companies as well. To conduct this study, a sample of 152 firms listed on the Tehran Stock Exchange during the years between 2008 and 2016 was selected and the collected data from their financial statements were then analyzed using the EViews econometric software. The research hypothesis was then tested. The results of the research showed that larger size and profitability cycle have had positive impacts on the social responsibility activities of the companies studied.

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