M.A. Thesis:

Social performance and financial performance of the company (Comparison of good management hypothesis and private cost hypothesis)

The purpose of this research is to determine the relationship between social performance and financial performance of the company in the short and long term. The statistical population consisted of all companies accepted in Tehran Stock Exchange (except insurance companies and banks) over a ten-year period from 2006 to 2016 and using random and stratified sampling between groups and Participating companies listed on the Tehran Stock Exchange were selected after applying the definitions. In this research, multivariate regression model was used using hybrid data to test hypotheses. The results show that there is a significant positive relationship between social function with dependent variable of return on assets in long run, while there was not a significant relationship between equity returns and earnings per share in the long run. Also, there was no significant relationship between dependent variables of return on assets, return on equity and earnings per share in the short run.

Keywords: : social performance, ROA,EPS,ROE