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The impact of social responsibility disclosure on the liquidity of the Jordanian industrial corporations

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  • Alaa Abu Mallouh
  • Asem Tahtamouni

Abstract

This paper aims to identify the impact of the disclosure of corporate social responsibility on liquidity of the Jordanian industrial corporations. This will be done by investigating the impact of the disclosure of corporate social responsibility activities on liquidity during the period (2013-2015). The paper developed an index of corporate social responsibility disclosure and examined the annual financial reports of some selected companies listed in Amman Stock Exchange. In order to evaluate the impact of the disclosure of corporate social responsibility activities on liquidity in Jordanian corporations during the period (2013-2015), a multiple linear regression analysis was conducted to identify the relationship between the study's variables. The paper found that the level of disclosure of corporate social responsibility items among the sampled companies is below than the required level. It was concluded that there is no statistically significant impact for disclosing any of the corporate social responsibility activities on liquidity represented in the current and quick ratios. Moreover, there is no relationship between the disclosure of corporate social responsibility and liquidity in the sampled companies.

Suggested Citation

  • Alaa Abu Mallouh & Asem Tahtamouni, 2018. "The impact of social responsibility disclosure on the liquidity of the Jordanian industrial corporations," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 10(3), pages 273-300.
    • Handle: RePEc:ids:injmfa:v:10:y:2018:i:3:p:273-300
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    Citations

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    Cited by:

    1. Cheng Guping & Muhammad Safdar Sial & Peng Wan & Alina Badulescu & Daniel Badulescu & Talles Vianna Brugni, 2020. "Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective," Sustainability, MDPI, vol. 12(20), pages 1-25, October.
    2. Liliana Nicoleta Simionescu & Ștefan Cristian Gherghina & Ziad Sheikha & Hiba Tawil, 2020. "Does Water, Waste, and Energy Consumption Influence Firm Performance? Panel Data Evidence from S&P 500 Information Technology Sector," IJERPH, MDPI, vol. 17(14), pages 1-31, July.
    3. QUTAIBA ALKHAZALIH & Amirul Shahbudin & Aziatul Ghazali, 2022. "The Relationship Between Corporate Governance Mechanisms and CSR Disclosure: Evidence from Jordanian’s Listed Firms," Journal of Public Administration and Governance, Macrothink Institute, vol. 12(4), pages 4768-4768, December.
    4. Samuel Leroy Cabrera-Luján & David Josías Sánchez-Lima & Segundo Alberto Guevara-Flores & Dany Yudet Millones-Liza & Elizabeth Emperatriz García-Salirrosas & Miluska Villar-Guevara, 2023. "Impact of Corporate Social Responsibility, Business Ethics and Corporate Reputation on the Retention of Users of Third-Sector Institutions," Sustainability, MDPI, vol. 15(3), pages 1-18, January.
    5. Ruwaidah H. Haddad & Ayman E. Haddad & Ayham Haddad & Nabeel Sawalha, 2023. "Corporate Social Responsibility Disclosure and Stock Market Liquidity: The Case of Jordan," Sustainability, MDPI, vol. 16(1), pages 1-14, December.
    6. Ahmed Imran Hunjra & Rashid Mehmood & Tahar Tayachi, 2020. "How Do Corporate Social Responsibility and Corporate Governance Affect Stock Price Crash Risk?," JRFM, MDPI, vol. 13(2), pages 1-15, February.
    7. Suha Alawi, 2024. "The Role of Corporate Social Responsibility, Ownership Structure, and Gender Diversity in Firm Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 14(2), pages 97-110, March.
    8. Phuong-Mai Nguyen & Nam D. Vo & Nguyen Phuc Nguyen & Yongshik Choo, 2019. "Corporate Social Responsibilities of Food Processing Companies in Vietnam from Consumer Perspective," Sustainability, MDPI, vol. 12(1), pages 1-18, December.
    9. Dailin Alejandra Ramírez-Altamirano & Patricia S. Sánchez-Medina & René Díaz-Pichardo & Manuel F. Suárez-Barraza, 2024. "Transformational Environmental Leadership and Corporate Social Responsibility as Triggers of Competitive Advantage and Sustainable Performance in Environmentally Certified Companies in Mexico," Sustainability, MDPI, vol. 16(20), pages 1-22, October.

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