Study of the relationship between social responsibility and life cycle of companies accepted in Tehran Stock Exchange

Mohsen Dastghir1 and Ahmad Hemati2 *

1 Professor of Accounting, Islamic Azad University, Isfahan Science and Research Branch, Isfahan, Iran.
2 Master of Accounting, Higher Education Institute of Eshtehad Beheshti, Isfahan, Iran
* (Responsible author) این آدرس ایمیل توسط spambots حفاظت می شود. برای دیدن شما نیاز به جاوا اسکریپت دارید

Abstract

This study has studied the relationship between social responsibility and life cycle of companies accepted in Tehran Stock Exchange. In order to answer the questions and achieve the research goals, a sample of 75 companies in the Tehran Stock Exchange was selected as a statistical sample by systematic deletion sampling for the period of ten years (from the beginning of 2006 to the end of 1394) and tests The necessary statistics were obtained on the data extracted from their faces. Findings indicate that there is a significant positive relationship between the stage of maturity of corporate life cycle and corporate social responsibility, and the profitability variable has a positive correlation between the corporate social responsibility variable and the company life cycle variable.

Key words: social responsibility, life cycle.