THE SOCIAL DISCLOSURE IMPACT ON CORPORATE FINANCIAL PERFORMANCE: CASE OF BIG FRENCH COMPANIES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

NAJAH A.; JARBOUI A.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH Year:2013 | Volume:3 | Issue:4 Page(s): 337-351

Download Full-Text

View:

415

Download:

385

Cites:

Information Journal Paper

Title

THE SOCIAL DISCLOSURE IMPACT ON CORPORATE FINANCIAL PERFORMANCE: CASE OF BIG FRENCH COMPANIES

Author(s)

NAJAH A. | JARBOUI A. | Issue Writer Certificate

Keywords

EXTRA-FINANCIAL DIVULGATION

CORPORATE SOCIAL RESPONSIBILITY

FINANCIAL PERFORMANCE

REGRESSION MODEL

Abstract

The purpose of this paper is to investigate the impact of voluntary disclosure about CORPORATE SOCIAL RESPONSIBILITY (CSR)1 on firm's FINANCIAL PERFORMANCE. First, a state of the art about CORPORATE SOCIAL RESPONSIBILITY and social reporting is presented. After that, the problems of measurement of CSR are indicated and the hypotheses are proposed. In the empirical analysis, REGRESSION MODELs are developed to test the impact of social reporting on return on assets (ROA)2 and return on equity (ROE)3, over a period of 11 years from 2000 to 2010 for 201 big French companies. The results showed that there is no significant relation between CSR disclosure and FINANCIAL PERFORMANCE for French companies, but a positive effect of time on this relation is discerned when there is a lag of one year for the observations. The contribution of this work to the CSR literature is the elucidation of temporal impact of social and environmental disclosure on firm's value.

Cites

No record.

References

Cite

APA: Copy

NAJAH, A., & JARBOUI, A.. (2013). THE SOCIAL DISCLOSURE IMPACT ON CORPORATE FINANCIAL PERFORMANCE: CASE OF BIG FRENCH COMPANIES. INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH, 3(4), 337-351. SID. https://sid.ir/paper/326801/en

Vancouver: Copy

NAJAH A., JARBOUI A.. THE SOCIAL DISCLOSURE IMPACT ON CORPORATE FINANCIAL PERFORMANCE: CASE OF BIG FRENCH COMPANIES. INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH[Internet]. 2013;3(4):337-351. Available from: https://sid.ir/paper/326801/en

IEEE: Copy

A. NAJAH, and A. JARBOUI, “THE SOCIAL DISCLOSURE IMPACT ON CORPORATE FINANCIAL PERFORMANCE: CASE OF BIG FRENCH COMPANIES,” INTERNATIONAL JOURNAL OF MANAGEMENT AND BUSINESS RESEARCH, vol. 3, no. 4, pp. 337–351, 2013, [Online]. Available: https://sid.ir/paper/326801/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops