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Financial and Non Financial Determinants of Corporate Social Responsibility

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  • AL- Shubiri, Faris Nasif

    (Amman Arab University –Jordan Faculty of Business Department of Finance and Banking Jordan – Amman, Jordan)

  • Al-Abedallat, Abedalfattah Zuhair

    (The World Islamic Sciences University- Jordan Faculty of Finance and Business Department of Economic and Financial Sciences Jordan – Amman, Jordan)

  • Orabi, Marwan Mohammad Abu

    (The World Islamic Sciences University- Jordan Faculty of Finance and Business Department of Economic and Financial Sciences Jordan – Amman, Jordan)

Abstract

Accounting, economic, social and political, and slack resources theories provide different perspectives to addressing corporate social responsibility in relation to disclosure, corporate financial performance e.t.c. This paper aims to identify the determinants financial and non financial of corporate social responsibility (CSR) in Jordan .The annual reports determine a sample of 60 industrial companies listed on the Amman Stock Exchange for a period from 2006 to 2010 in Jordan were used as a basis for the study. The results of the analysis imply that companies that are expected to be large in size firm, age of firm, maintaining growth and are highly leveraged are more likely to voluntary disclose social responsibility information. The result lends partial support to agency and political economy theories

Suggested Citation

  • AL- Shubiri, Faris Nasif & Al-Abedallat, Abedalfattah Zuhair & Orabi, Marwan Mohammad Abu, 2012. "Financial and Non Financial Determinants of Corporate Social Responsibility," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 2(8), pages 1001-1012.
    • Handle: RePEc:asi:aeafrj:v:2:y:2012:i:8:p:1001-1012:id:946
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    Cited by:

    1. Shilpee A. Dasgupta & Mayank Bhatia & Upasana Singh & Arghya Ray, 2022. "Impact of CSR on non-financial performance and the mediating role of trust and reputation: Indian manufacturing employees’ perspectives," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 19(2), pages 391-412, June.

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