Investigation of the Effect of Business Risk on the Value of Cash Holdings with the Moderating Role of Corporate Social Responsibility

Authors

https://doi.org/10.22105/aaa.v2i1.54

Abstract

This research examines the impact of business risk on the value of cash holdings, with the moderating role of Corporate Social Responsibility (CSR). This research method is applied and descriptive-correlational in terms of purpose, and the statistical population of this research is the companies listed on the Tehran Stock Exchange. In this regard, 119 companies were selected for the 10-year research period in 2014-2023. To test the hypotheses in this research, multivariate regression, and Eviews10 software were used for data analysis. The hypotheses' results show a positive and significant relationship between business risk and cash holding value. Also, CSR negatively and significantly affects the relationship between business risk and cash-holding value.

Keywords:

Business risk, Value of cash holding, Corporate social responsibility

References

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Published

2025-03-27

Issue

Vol. 2 No. 1 (2025): Accounting and Auditing with Applications

Section

Articles

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Copyright (c) 2025 Accounting and Auditing with Applications

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Daryaei , A. (2025). Investigation of the Effect of Business Risk on the Value of Cash Holdings with the Moderating Role of Corporate Social Responsibility. Accounting and Auditing With Applications , 2(1), 1-10. https://doi.org/10.22105/aaa.v2i1.54

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