Thesis:

Moderating role of Corporate Social Responsibility on determinants of firm value

The company's value describes the results of the work in achieving the goals, to maximize the welfare of the shareholders does The purpose of establishing the company is to maximize the value of the company; which for joint stock companies It is generally reflected in their stock prices. In order to achieve the company's goals, the management should manage its activities to do effectively and efficiently so that he can get the maximum profit that wealth is expected Investors also reach the maximum The main goal of the current research is to investigate the moderating effect of accountability Social factors affecting the value of the company in companies admitted to the Tehran Stock Exchange is This research was conducted for a period of 5 years from 1397 to 1401. Sample information The studied companies include 102 companies after checking the availability of their information And they were classified with the help of Excel software and analyzed with the help of Eviuse softwar in this Research to measure the company value variable from the result of dividing the price of each ordinary share by the book value Each ordinary share was used. The research findings showed that there is a relationship between financial leverage, profitability and company size There is a positive and significant relationship between the value of the company. Also the social responsibility of the relationship between them adjusts.

Keywords: CSR, Financial leverage, Profitability, Firm size, Firm value