IDEAS home Printed from https://ideas.repec.org/a/ids/afasfa/v14y2024i1p100-114.html
   My bibliography  Save this article

The effect of corporate social responsibility disclosure on financial performance: evidence from Palestinian banks and insurance public listed companies

Author

Listed:
  • Hanna'a Shehada
  • Mohammed Alashi
  • Hisham Madi
  • Maher Durgham

Abstract

This study aims at investigating the effect of corporate social responsibility (CSR) disclosure on the financial performance of Palestinian financial listed firms. Content analysis of 13 financial firms' annual reports from the period 2010 to 2016 is assessed based on the existence and comprehension of CSR disclosure. Findings of Pooled OLS regression reveal that the mean value of CSR disclosure is low. The results reveal that CSR disclosure is insignificantly affected by financial performance measured by ROA and Tobin's Q. This study contributes to the existing CSR disclosure literature by extending the prior research to provide additional empirical results from emerging economies including Palestine which rarely has been studied through investigating the effect of CSR disclosure on financial performance. Therefore, this study adds to CSR disclosure literature new empirical results from emerging economies like Palestine with a unique business environment.

Suggested Citation

  • Hanna'a Shehada & Mohammed Alashi & Hisham Madi & Maher Durgham, 2024. "The effect of corporate social responsibility disclosure on financial performance: evidence from Palestinian banks and insurance public listed companies," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 14(1), pages 100-114.
    • Handle: RePEc:ids:afasfa:v:14:y:2024:i:1:p:100-114
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=136132
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:afasfa:v:14:y:2024:i:1:p:100-114. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=214 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.