مجله دانش حسابداری (Nov 2019)

Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources

  • Javad Rezazadeh (Ph.D),
  • Javid Yarahmadi

DOI
https://doi.org/10.22103/jak.2019.12295.2720
Journal volume & issue
Vol. 10, no. 3
pp. 69 – 87

Abstract

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Objective: The objective of this study is to examine the relationship between corporate life cycle and corporate social responsibility with regard to the moderating role of financial resources during the period 2012 to 2017. Method: The data was collected by archival method with reference to the databases, and then was analysed by multivariate regression and panel data models with fixed effect. Result: The findings showed that there is a positive relationship between maturity stage of life cycle and corporate social responsibility. However, in contrast to expectations, there is no moderating role for financial resources in the relationship between corporate life cycle and corporate social responsibility. Conclusion: Matured firms in attempts to gain the competitive advantages of investments, invest more on corporate social responsibility than other firms.

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