أثر الإفصاح عن المسئولية الاجتماعية على قيمة وأداء الشرکة: دراسة تطبيقية على الشرکات المصرية المسجلة في سوق الأوراق المالية

محمد خميس بدر بدوي
2021 المجلة المصرية للدراسات التجارية  
This study aims to examine the impact of Corporate social responsibility (CSR) disclosure on firm value using Tobin's Q and financial performance using both ROA and ROE In an emerging country, Egypt. Depending on 100 observations for a sample of 37 Egyptian listed firms during a period from 2014 to 2016. The results indicate that Corporate social responsibility (CSR) disclosure has a positive significant effect on the Firm Value. It also indicates that Corporate social responsibility (CSR)
more » ... osure has positive significant effect on the financial performance.
doi:10.21608/alat.2021.204262 fatcat:yiyubr35xjgcbmtn2iizy6vub4