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THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON ORGANIZATION PERFORMANCE

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Basuony, Mohamed (AUTH.)
المجلد/العدد: مج17, ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2013
الشهر: إبريل
الصفحات: 2 - 35
ISSN: 2356-8402
رقم MD: 664724
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
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المستخلص: This paper investigates the effect of corporate social responsibility (CSR) on organization performance. It uses cross sectional data from non-financial companies in Egypt that derived from the Kompass Egypt data base. Regression analysis was used to explain the relationship and the effect of CSR on organization financial performance. The findings of this study found that there is a positive and significant effect of CSR on firm performance. Also, all CSR dimensions have significant relationship with firm financial performance. Furthermore, one of the conclusions of this study is that larger and older firms have a positive effect on financial performance (profitability) which will lead to enhance use of better CSR practice.

ISSN: 2356-8402