M.A. Thesis:

Social Responsibility and Ownership Structure on Financial performance

The main objective of this research is to investigate the effect of social responsibility on financial performance with the moderating role of ownership structure in companies admitted to Tehran Stock Exchange. The theory of legitimacy states that there is a social contract between the companies and the society in which the companies operate. Therefore, corporate social responsibility is expected to affect financial performance. This research was conducted for a five-year period in 159 companies. In this research, the criterion of the rate of return on assets and the criterion of ownership structure is also focused. Sample information of the companies studied after the availability of their information is classified by collecting with the aid of the Excel software and with the help of The iWiz software was analyzed and analyzed. The results of the research showed that there is a positive and significant relationship between social responsibility and performance of the companies, as their financial performance improves with increasing responsibility of the companies. Also, the focus of ownership as a factor to reduce corporate representation problems and one of the tools of corporate governance moderates the relationship between corporate responsibility and corporate financial performance, and the relationship is also positive and significant.

Keywords: Social Responsibility, Corporate Performance, Ownership focus