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Cash Holding and Bankruptcy Risk with The Role of Moderator of Corporate Social Responsibility
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Abstract
Bankruptcy is a severe issue for the economic life of countries, and the prediction of bankruptcy is of great importance for different groups, including managers, banks, investors, policymakers, and auditors; therefore, the purpose of this research is to investigate the effect of Cash Holdings (CHs) and bankruptcy risk with the role of the moderator of Corporate Social Responsibility (CSR). For this purpose, information on companies over a 9 year period from 2014 to 2022 was reviewed and 112 companies were selected. A multivariate regression method was used based on the combined data analysis method using Eviews software to test the research hypotheses. The results indicate that CH has a positive and significant effect on the bankruptcy risk and that the intensity of CSR moderates the impact of CH on the bankruptcy risk.
Keywords
Cash holding Bankruptcy risk Corporate social responsibilityReferences (17)
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- Published 2024-06-23
- Issue Vol. 1 No. 2 (2024): Accounting and Auditing with Applications
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How to Cite
Arefi, Z. . (2024). Cash Holding and Bankruptcy Risk with The Role of Moderator of Corporate Social Responsibility. Accounting and Auditing With Applications , 1(2), 83-91. https://doi.org/10.22105/aaa.v1i2.37