أثر تبني الشركات الأردنية للمسؤولية الاجتماعية على أدائها المالي : دراسة تطبيقية على الشركات المدرجة في سوق عمان للأوراق المالية

العناوين الأخرى

The impact of adopting Jordanian companies of social responsibility on its financial performance : an empirical study on the companies listed at Amman stock exchange

مقدم أطروحة جامعية

جمعة، محمد أحمد

مشرف أطروحة جامعية

الدعاس، عبد الله أحمد

الجامعة

جامعة الشرق الأوسط

الكلية

كلية الأعمال

القسم الأكاديمي

قسم المحاسبة و التمويل

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2017

الملخص الإنجليزي

This study aimed to study the impact of Adopting Jordanian companies of Social Responsibility on Its Financial Performance, the study community is represented by Jordanian companies listed at Amman stock exchange, The study sample have been chosen based on Robert Mason equation which was represented by (149) companies listed at Amman stock exchange distributed on the community groups based on stratified sampling.

In order to achieve the objectives of this study, the researcher used the descriptive analytical approach in conducting the study, and to test the hypotheses of the study, Multiple linear regression was used.

The results of the study showed a significant impact of adopting social responsibility on financial performance measured by return on assets (ROA), and an impact of both activities related to environmental control and activities related to human resources development on financial performance measured by (ROA), and no impact of activities related to community service on financial performance as measured by (ROA), and a significant impact of adopting social responsibility on financial performance measured by return on equity (ROE), and an impact of both activities related to environmental control and activities related to human resources development on financial performance measured by (ROE), and no impact of activities related to community service on financial performance as measured by (ROE), The study recommended to urge officials in ASE and other relevant authorities to activate the supervision on commitment of companies to disclose their social activities and to stimulate companies to do so, raise awareness about the effects and implications of social activities because of their impact on their financial performance.

التخصصات الرئيسية

القانون

عدد الصفحات

103

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-787331