أثر تبني الشركات الأردنية للمسؤولية الاجتماعية على أدائها المالي : دراسة تطبيقية على الشركات المدرجة في سوق عمان للأوراق المالية
Other Title(s)
The impact of adopting Jordanian companies of social responsibility on its financial performance : an empirical study on the companies listed at Amman stock exchange
Dissertant
Thesis advisor
University
Middle East University
Faculty
Faculty of Business
Department
Department of Accounting
University Country
Jordan
Degree
Master
Degree Date
2017
English Abstract
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.
Main Subjects
No. of Pages
103
Table of Contents
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : خلفية الدراسة و أهميتها.
الفصل الثاني : الأدب النظري و الدراسات السابقة.
الفصل الثالث : منهجية الدراسة (الطريقة و الإجراءات).
الفصل الرابع : نتائج الدراسة (التحليل الإحصائي و اختبار الفرضيات).
الفصل الخامس : نتائج الدراسة و التوصيات.
قائمة المراجع.
American Psychological Association (APA)
جمعة، محمد أحمد. (2017). أثر تبني الشركات الأردنية للمسؤولية الاجتماعية على أدائها المالي : دراسة تطبيقية على الشركات المدرجة في سوق عمان للأوراق المالية. (أطروحة ماجستير). جامعة الشرق الأوسط, الأردن
https://search.emarefa.net/detail/BIM-787331
Modern Language Association (MLA)
جمعة، محمد أحمد. أثر تبني الشركات الأردنية للمسؤولية الاجتماعية على أدائها المالي : دراسة تطبيقية على الشركات المدرجة في سوق عمان للأوراق المالية. (أطروحة ماجستير). جامعة الشرق الأوسط. (2017).
https://search.emarefa.net/detail/BIM-787331
American Medical Association (AMA)
جمعة، محمد أحمد. (2017). أثر تبني الشركات الأردنية للمسؤولية الاجتماعية على أدائها المالي : دراسة تطبيقية على الشركات المدرجة في سوق عمان للأوراق المالية. (أطروحة ماجستير). جامعة الشرق الأوسط, الأردن
https://search.emarefa.net/detail/BIM-787331
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-787331