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محددات الإفصاح المحاسبي عن المسؤولية الاجتماعية في الشركات السعودية المدرجة : دراسة تطبيقية
Other Title(s)
Determinants of social responsibility disclosure in Saudi listed companies : an empirical study
Joint Authors
الهباش، مريع سعد
عوض السيد إبراهيم
Source
Issue
Vol. 55, Issue 4 (31 Aug. 2015), pp.790-832, 43 p.
Publisher
Institute of Public Administration
Publication Date
2015-08-31
Country of Publication
Saudi Arabia
No. of Pages
43
Main Subjects
Economics & Business Administration
Abstract EN
This study addressed the social responsibility disclosure in one of the largest markets in the Middle East and Arab Region; namely, Saudi Arabia Market, especially after the increasing attention paid by researchers to the social responsibility of companies towards the societies they operate in.
The study aimed to determine the magnitude and introduce determinants of social responsibility disclosure in Saudi Arabia.
Moreover, the study examined the impact of seven variables; company size, company age, company profitability, company leverage, independence of board chairman, family ownership, and industry type.
Further, the study sample comprised 361 firm-year observations during the study period 2007-2011.
We constructed a social responsibility disclosure index consisting of 17 items, and used the content analysis and the multiple regression analysis to examine the sample data.
Consequently, the results indicated that the magnitude of social responsibility disclosure iri the study sample was about 24 %, which is relatively small compared to other countries.
However, this magnitude was found to increase gradually during the study.
The results also indicated that there was a positive significant correlation between company size, company age, industry type and the social responsibility disclosure magnitude.
However, a negative significant correlation was found between company leverage and the extent of social disclosure.
However, no significant correlation was found for the remaining variables.
American Psychological Association (APA)
الهباش، مريع سعد وعوض السيد إبراهيم. 2015. محددات الإفصاح المحاسبي عن المسؤولية الاجتماعية في الشركات السعودية المدرجة : دراسة تطبيقية. مجلة الإدارة العامة،مج. 55، ع. 4، ص ص. 790-832.
https://search.emarefa.net/detail/BIM-807641
Modern Language Association (MLA)
الهباش، مريع سعد وعوض السيد إبراهيم. محددات الإفصاح المحاسبي عن المسؤولية الاجتماعية في الشركات السعودية المدرجة : دراسة تطبيقية. مجلة الإدارة العامة مج. 55، ع. 4 (آب 2015)، ص ص. 790-832.
https://search.emarefa.net/detail/BIM-807641
American Medical Association (AMA)
الهباش، مريع سعد وعوض السيد إبراهيم. محددات الإفصاح المحاسبي عن المسؤولية الاجتماعية في الشركات السعودية المدرجة : دراسة تطبيقية. مجلة الإدارة العامة. 2015. مج. 55، ع. 4، ص ص. 790-832.
https://search.emarefa.net/detail/BIM-807641
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 828-831
Record ID
BIM-807641