A PROPOSED ACCOUNTING MODEL TO MEASURE THE EFFECT OF SOCIAL RESPONSIBILITY ON THE FINANCIAL PERFORMANCE OF ECONOMIC ENTITIES AN APPLIED STUDY
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Rezk, Dalia Mostafa (Author) |
| المجلد/العدد: | مج17, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2013
|
| الشهر: | يوليو |
| الصفحات: | 2 - 24 |
| ISSN: |
2356-8402 |
| رقم MD: | 664730 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
44
| المستخلص: |
Purpose - The purpose of this study is to examine the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) of Egyptian public listed companies, as an emerging market society. Design/methodology/approach - An applied study was conducted using cross sectional data analysis with a sample of 120 companies was tested during a four years period by using Multivariate Analysis of Covariance (MACOVA) as well as Logistic Regression based on Waddock and Grave’s 1998 Model. Findings - The results of the applied study indicates a positive significant relationship between corporate social performance and corporate financial performance. This proves that CSR practices can be considered as effort to enhance the financial performance of companies in the Egyptian society. Practical implications - These findings suggest that Egyptian companies should engage consistently in proper CSR practices because CSR has a positive significant impact on improving financial performance in Egyptian society. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
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