أثر الإفصاح عن المسؤولية الاجتماعية على قيمة و أداء الشركة : دراسة تطبيقية على الشركات المصرية المسجلة في سوق الأوراق المالية

الملخص EN

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.