Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation

Document Type : Original Article

Authors
Mohammad Sajjad Ghafourian Shagerdi 1
Amir Ghafourian Shagerdi 2
Reza Jahanshiri 2
1 Faculty of Management and Accounting, Department of Management, Imam Reza International University, Mashhad, Iran.
2 Faculty of Management and Accounting, Department of Accounting, Imam Reza International University, Mashhad, Iran.
10.22067/ijaaf.2021.70053.1025
Abstract
The present study deals with the relationship between a corporate social responsibility disclosure and intellectual capital considering the role of block holder ownership moderation incorporates listed on Tehran Stock Exchange, and one of the points of the present study for which we are seeking an explanation is the social responsibility and intellectual capital status of corporates with block holder ownership. In terms of aim, this study is applied research and is correlational-descriptive in terms of methodology. The study population consists of all corporates accepted in Tehran Stock Exchange after sampling, 147; the period is 6 years (2011-2016). To measure corporate social responsibility, the method of Content Analysis has been used based on the information checklist and its coding, and measuring the intellectual capital has been done using Pulic Model (2000). Furthermore, to test the hypotheses of the present study, Multiple Regular Regression and OLS (Ordinary Least Squares) have been used with the help of the software Eviews. The study results show a significant relationship between corporate social responsibility disclosure and intellectual capital; also, block holder ownership significantly affects corporate social responsibility disclosure and intellectual capital.
Keywords
block holder ownership
corporate social responsibility disclosure
intellectual capital
pulic model
Tehran Stock Exchange
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