تأثير أنشطة المسؤولية الاجتماعية للشركات على السلوك غير المتماثل للتكاليف : دراسة تطبيقية على الشركات المدرجة بالبورصة المصرية

Abstract EN

This paper aims to investigate the behavior of selling, general and administrative costs and operating costs of firms listed in the Egyptian stock exchange.

Also, it examines the association between corporate social responsibility and asymmetric behavior of selling, general and administrative costs and operating costs.

Using a sample of 74 listed firms for the selling, general and administrative cost item and 71 listed firms for operating cost item, covering the period from 2010 to 2019.

The results show the following: first, the behavior of selling, general and administrative costs and operating costs are sticky as they increase more when revenues increase than they fall when revenues decrease by an equivalent amount.

Second, there is a positive association between corporate social responsibility and the asymmetric behavior of selling, general and administrative costs and operating costs.

Third, the findings of this study are of particular relevance to the application of the following theories: deliberate decision theory, cost adjustment delay theory, legitimacy theory and stakeholder theory.