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The Effect Of Corporate Social Responsibility Practice On Corporate Financial Performance Evidence From Jordan

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cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.departmentUniversiti Sains Islam Malaysia
cris.virtual.orcid0000-0002-5482-5118
cris.virtual.orcid0000-0003-2539-0140
cris.virtualsource.department4229b13f-1595-4887-a095-48c356e070c2
cris.virtualsource.department9daea728-5e09-4321-9ac8-9f6866a14eb0
cris.virtualsource.orcid4229b13f-1595-4887-a095-48c356e070c2
cris.virtualsource.orcid9daea728-5e09-4321-9ac8-9f6866a14eb0
dc.contributor.authorFadi Mohammed Alshannag
dc.contributor.authorMohamad Yazis Ali Basah
dc.contributor.authorKhairil Faizal Khairi
dc.date.accessioned2024-05-28T03:40:30Z
dc.date.available2024-05-28T03:40:30Z
dc.date.issued2013
dc.description.abstractThe objective of the current study is to examine the effect of corporate social responsibility (CSR) practice on corporate financial performance (CFP). The study tested 164 non-financial firms listed on Amman Stock Exchange (ASE) from 2011 to 2014. CSR activities are measured by corporate social responsibility disclosure index (CSRDI) based on content analysis. Meanwhile, corporate financial performance is measured by accounting-based performance and market-based performance. Generalized Method of Moment (GMM) analysis was used to analyze the effect of CSR disclosure on CFP. Firm size, Leverage, and Ownership are included as control variables. The results of current study indicated that there is positive and significant effect of CSR disclosure on accounting-based performance measured by Return on Assets (ROA). Conversely, there is no significant effect of CSR disclosure on market-based performance measured by market Stock Price (SP), and Price to Earnings Ratio (P/E). For control variables only Leverage has significant effect on financial performance measured by ROA. The Current study has implications in enhancing the understanding of financial performance for the firms through understanding the effect of CSR practices on CFP. Furthermore, the results of current study contribute to the previous studies on CSR practices in developing countries.en_US
dc.identifier.citationInternational Journal of Accounting Research (IJAR) Vol. 3, No. 1, 2017en_US
dc.identifier.epage13
dc.identifier.issn2311-326X
dc.identifier.issue1
dc.identifier.other520-28
dc.identifier.spage1
dc.identifier.urihttps://platform.almanhal.com/Reader/Article/101648
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/4911
dc.identifier.volume3
dc.language.isoenen_US
dc.publisherArabian Group of Journalsen_US
dc.relation.ispartofInternational Journal of Accounting Research (IJAR)en_US
dc.subjectCorporate Social Responsibility, Corporate Financial Performance, Amman Stock Exchange.en_US
dc.titleThe Effect Of Corporate Social Responsibility Practice On Corporate Financial Performance Evidence From Jordanen_US
dc.typeArticleen_US
dspace.entity.typePublication
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia

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