عناصر مشابهة
The Impact of Corporate Social Responsibility on Firm Value and Financial Performance: An Empirical Study on Companies Listed in Egyptian Stock Exchange
| المصدر: | مجلة الإسكندرية للبحوث المحاسبية |
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| الناشر: |
جامعة الإسكندرية - كلية التجارة - قسم المحاسبة والمراجعة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | مج1, ع2 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2017 |
| الصفحات: | 111 - 136 |
| DOI: | 10.21608/ALJALEXU.2017.58321 |
| ISSN: | 2682-3144 |
| رقم MD: | 1025734 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | The empirical link between corporate social responsibility (CSR) and corporate financial performance (CFP) has been steadily investigated for 35 years. The purpose of this study is to examine the relationship between corporate social responsibility (CSR) and its effect on firm performance, taking into consideration firm value and financial performance in Egypt. The paper uses content analysis to extract data from 78 non-financial companies listed in Egyptian Stock Ex-change for the years 2010-2015. CSR indexes and financial performance measures were calculated in order to allow the estimation of regression analysis directed to ex-amine the relationship between CSR and CFP. The paper found a negative relation between CSR and firm value, and it did not identify any significant relation of CSR on financial performance, except for the relationship with employees was a negative effect. Also, the study found no effect of financial performance on CSR. |
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