REA Press 20 REA Press3042-02103042-0210 REA Press https://doi.org/10.22105/aaa.v2i1.54 Research Article Business risk, Value of cash holding, Corporate social responsibility Investigation of the Effect of Business Risk on the Value of Cash Holdings with the Moderating Role of Corporate Social ResponsibilityInvestigation of the Effect of Business Risk on the Value of Cash Holdings with the Moderating Role of Corporate Social Responsibility Daryaei Abbasali Department of Accounting, Imam Khomeini International University, Qazvin, Iran. 03 2025 27 03 2025 2 1 © 2025 REA Press 2025

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

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.

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