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الرئيسية > العلاقة التأثيرية بين آليات ال...>الوصف

العلاقة التأثيرية بين آليات الحوكمة والإفصاح عن المسئولية الاجتماعية وانعكاسها على قيمة المنشأة بالتطبيق على الشركات المقيدة في البورصة المصرية

العنوان المترجم: The Influential Relationship Between Governance Mechanisms and Disclosure of Social Responsibility and Its Impact on The Value of The Enterprise: By Applying to Companies Listed on The Egyptian Stock Exchange
المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: حافظ، سماح طارق أحمد (مؤلف)
المجلد/العدد: مج20, ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2016
الشهر: يوليو
الصفحات: 3 - 48
DOI: 10.21608/ATASU.2016.48628
ISSN: 2356-8402
رقم MD: 771929
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
الإفصاح المحاسبى | المسئولية الاجتماعية | حوكمة الشركات | التنمية الاقتصادية | القوائم المالية | القياس المحاسبي | البورصة المصرية
كلمات المؤلف المفتاحية:
Corporate Social Responsibility Disclosure | Egyptian Listed Companies | Governance Mechanisms | Firm Value | Voluntary Disclosure
رابط المحتوى:
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المستخلص: The study aims to investigate the influence of Governance mechanisms on the Corporate Social Responsibility (CSR) Disclosure and its effect on firm value. Using a sample of 57 Egyptian listed companies for the period of 2007-2013. The study has tested the difference among Egyptian listed companies in applying Social Responsibility Disclosure (SCR), It has tested the impact of Governance characteristics as (Board Independence, Public Ownership, Private Ownership, Managerial Ownership, Foreign Ownership, Free float, Duality and Audit Committee size) on the social responsibility disclosure by using Control variables as (company size, Sector type and leverage), It has tested the impact of these mechanisms on the firm value of the chosen companies, finally it has tested the impact of these mechanisms on the firm value of the chosen companies by mediating social responsibility disclosure. Using Chi -square to test the first hypothesis and structured equation to test the second and third hypothesis. The study firstly found a significant difference among listed companies, Secondly, it found the significant impact of (Board Independence, Public Ownership, Private Ownership, Company size and Sector type) on the applying of corporate social responsibility, disclosure .Thirdly, there is a positive significant effect of(Board Independence, Public Ownership, Private Ownership, company size and Sector type) on firm value at 0.01 significance level. In addition, it found that, the positive direct effect of corporate governance mechanisms (Board Independence, Public Ownership, Private Ownership) on firm value would increase when mediating social responsibility disclosure.
ISSN: 2356-8402
البحث عن مساعدة: 795577

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