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

نوع المستند : المقالة الأصلية

المؤلف

کلية التجارة - جامعة الاسکندرية

المستخلص

هدف البحث إلى اختبار مدى تأثير قيام المنشآت بالإفصاح عن المسئولية الاجتماعية على قيمة وأداء الشرکة، إلى جانب اختبار التأثير المعنوي للإفصاح عن المسئولية الاجتماعية على قيمة الشرکة باختلاف الأداء المالي للشرکة. وتوصلت الدراسة إلى وجودعلاقة معنوية موجبة بين الإفصاح عن المسئولية الاجتماعية وبين قيمة الشرکة، فضلاً عن وجود علاقة معنوية موجبة بين الإفصاح عن المسئولية الاجتماعية والأداء المالي للشرکة سواء من خلال معدل العائد على الأصول أو معدل العائد على حقوق الملکية کمؤشرات للأداء المالي. وأخيراً اختلاف التأثير المعنوي الموجب للإفصاح عن المسئولية الاجتماعية على قيمة الشرکة باختلاف الأداء المالي للشرکة سواء بمعدل العائد على الأصول أو معدل العائد على حقوق الملکية کمؤشرات للأداء المالي.
 
Abstract:
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) disclosure has positive significant effect on the financial performance.

الكلمات الرئيسية

الموضوعات الرئيسية


قائمة المراجع:
أولاً: المراجع العربية:
حسن، داليا مرسي محمد. 2013. أثر الافصاح عن المسئولية الاجتماعية للشرکات على تکلفة التمويل: دراسة تطبيقية على بعض الشرکات المصرية المسجلة في سوق الاوراق المالية. رسالة ماجستير غير منشورة- کلية التجارة جامعة الإسکندرية.
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