M.A. Thesis:

Moderating Effectof CSR on the Relationship between Corporate Governanace and Firm size with Firm's fainancial performanc

Abstract  The main purpose of this study was to determine the adjustment effect of social responsibility on the relationship between corporate governance and firm size with corporate financial performance.  The issue of social responsibility has also been considered today as a tool for economic growth in countries.  The theory of legitimacy states that there is a social contract between companies and the society in which companies operate.  Therefore, it is expected that the performance of corporate social responsibility will affect financial performance.  This research has been estimated for a period of 5 years using the combined data method in 119 companies listed on the Tehran Stock Exchange.  Done.  Sample data of the studied companies were analyzed by analyzing their availability by classifying them using Excel software and analyzing them using Ives software.  The research results showed;  There is a negative relationship between the presence of women in the board (gender diversity in the board) and performance and this relationship is also significant, there is also a positive and significant relationship between institutional shareholders and the size of the company with performance.  On the other hand, social responsibility positively modulates the relationship between the presence of women in the board of directors and performance, but this variable modulates the relationship between institutional shareholders and the size of the company with performance in a negative way.

Keywords: Keywords;  Corporate Governance - Company Size - Financial Performance - Social Responsibility