Meshari Al-Hajri
Country: Kuwait
Affiliation: Department of Accounting, College of Business Administration, Kuwait University
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The association between Corporate Social Responsibility Disclosure and accounting-based financial performance: a Kuwaiti evidence
Meshari Al-Hajri
,
Fawaz Al-Enezi
doi: http://dx.doi.org/10.21511/imfi.16(1).2019.01
Investment Management and Financial Innovations Volume 16, 2019 Issue #1 pp. 1-13
Views: 2417 Downloads: 265 TO CITE АНОТАЦІЯThe current study aims at extending prior accounting research on the association between Corporate Social Responsibility Disclosure (CSRD) and Corporate Financial Performance (CFP) using a sample of listed firms on Kuwait Stock Exchange (KSE) from 2011 to 2012. It conducts a regression analysis to investigate the association between CSRD and CFP, as well as investigates the impact of firm size, leverage, and industry affiliation as the key determinants suggested by prior research on the level of CSRD. The results of the present study reveal that both CFP and firm size have significant positive associations with CSRD, whereas, in contrast, firm’s leverage and firm’s industry affiliation show non-significant associations with CSRD.
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