farhad fazilat; shadi shahverdiani; hashem vali pour
Abstract
Subject and Purpose of the Article: Studies on strategic development goals in the last half century indicate that social responsibility and commitment have been the basis for judging the performance of governments. Therefore, in the present study, the effect of social responsibility on the relationship ...
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Subject and Purpose of the Article: Studies on strategic development goals in the last half century indicate that social responsibility and commitment have been the basis for judging the performance of governments. Therefore, in the present study, the effect of social responsibility on the relationship between investment and performance in state-owned Enterprises was investigated.Research Method: In this research, 125 companies from the listed companies in the stock exchange including 31 public companies were selected as the research sample and the effect of social responsibility on the relationship between the mentioned variables during the period 2013-2019 was tested. To test the hypotheses, regression analysis by panel data method has been used.Research Findings: The results show that in general, social responsibility has a moderating effect on the relationship between investment and corporate performance. However, this effect is less common in state-owned enterprises due to lower levels of agency problems.Conclusion, Originality and its Contribution to the Knowledge: Considering that the negative effect of social responsibilities on performance in state-owned enterprises is less, the government can achieve social development goals by investing in this sector.
mohammad tavakoli; shokrollah khajavi; hashem vali pour
Abstract
Subject and Purpose of the Article: This research studied external accountability gap of tax affairs organization from the viewpoint of academic society, great taxpayers and the government through applying Servqula model. Research Method: Statistical society includes faculty members, ...
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Subject and Purpose of the Article: This research studied external accountability gap of tax affairs organization from the viewpoint of academic society, great taxpayers and the government through applying Servqula model. Research Method: Statistical society includes faculty members, CFOs and governmental experts which 156 samples of these three stakeholders were selected by sampling method and questionnaire distributed among them. Dependent t-test for paired samples and one way-analysis of variance test were utilized to test the hypotheses. Research Findings: Results show that there is a deeper gap in external and ethical accountability of National Tax organization from faculty members and CFOs' viewpoints. Besides, there is a deeper gap in financial, performance, democratic and political accountability from faculty members viewpoints in compare with two other strata. Conclusion, Originality and its Contribution to the Knowledge: Thus, tax affairs organization must fill the external gap toward academic society and major taxpayers and on the other hand does its best to improve accountability condition of the Organization.
