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:: year 7, Issue 26 (2015) ::
quarterly financial accounting journal 2015, 7(26): 103-124 Back to browse issues page
Investigating the Relationship between Corporates Social Responsibility and Product Market Competition
Abstract:   (3634 Views)

Competition in the product market is a crucial factor for decision making of companies to disclose information. The purpose of this study is to evaluate the relationship between the level of corporate social responsibility disclosure and product market competition. Studied society no sampling is chemical industries, petroleum and cement products, listed in Tehran Stock Exchange(54 companies) for the two financial period from1390 and 1391. The level of corporate social responsibility disclosure was measured by the Herfindahl - Hirschman index through the content analysis of the annual report of the board and product market competition. Testing the hypothesis, multiple regression analysis with data integrated method and Eviews7 software were used. The results showed that there is not significant relationship between the level of corporate social responsibility disclosure and product market competition. Also, there is not significant relationship between the level of social and environmental performance disclosure of the company and product market competition.

Keywords: Corporate social responsibility, Product market competition, Focus industry, Perfect competition market
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Type of Study: Research | Subject: Special
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Investigating the Relationship between Corporates Social Responsibility and Product Market Competition. quarterly financial accounting journal. 2015; 7 (26) :103-124
URL: http://qfaj.ir/article-1-27-en.html


year 7, Issue 26 (2015) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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