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• W4309490211 abstract "The current study aimed at analyzing the effect of disclosing social responsibility in its various dimensions (social, workers, and environment), on the Economic Value Added (EVA). The study population consisted of the Jordanian industrial companies listed in the Amman Stock Exchange (ASE), which numbered (43) companies until the end of the year (2019), so that the sample size of this study was (36) companies by the simple random sampling method. The financial reports published in the ASE were relied upon, and for the purpose of determining the elements of disclosure of the social responsibility items (society, workers, and environment), each of the social responsibility variables was measured as a dummy. The study relied on the model suggested by Khan et al., (Khan S, Chouhan V, Chandra B, Goswami S (2012) Measurement of value creation Vis-À-Vis EVA: analysis of select BSE companies. Pacific Bus Rev Int 5(3),114–131.)[1] to measure the EVA. In order to test the hypotheses of the study a multiple regression test was used. The study reached the disclosure of social responsibility towards the society came in the first order with a positive impact on the EVA, followed by the disclosure of social responsibility towards the environment. Among the most important recommendations the necessity of activating the laws and legislations that obligate companies to disclose social responsibility in the Jordanian annual financial reports." @default.
• W4309490211 created "2022-11-28" @default.
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• W4309490211 date "2022-11-19" @default.
• W4309490211 modified "2023-09-26" @default.
• W4309490211 title "The Effect of Social Responsibility Disclosure on the Economic Value Added" @default.
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• W4309490211 doi "https://doi.org/10.1007/978-3-031-17746-0_48" @default.
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