Matches in SemOpenAlex for { <https://semopenalex.org/work/W4309673634> ?p ?o ?g. }
- W4309673634 abstract "This study aims to investigate the relationship between corporate social responsibility (CSR) and Jordanian firm performance. CSR is measured using three dimensions: philanthropy, community, and environment. Meanwhile, firm performance is measured by two accounting-based measurements; Return on Assets (ROA) and Return on Equity (ROE). We employ the legitimacy theory as a theoretical perspective for the current study. The data included 200 observations of 100 service and industrial Jordanian companies listed on the Amman Stock Exchange. SPSS is used for data analysis. The results indicate a significant positive association between community and environment with both ROA and ROE. However, Philanthropy does not significantly affect ROA and ROE. Additionally, Jordanian companies seem to apply “form” when it comes to philanthropy. Organizational legitimacy is their principal management objective, not improving philanthropy disclosure practices. However, regarding community and environmental disclosures, firms seek organisational legitimacy by adopting substantive changes to the information content of such parameters. This study’s contributions are twofold. First, we expand the literature by exploring the effect of CSR disclosure on firm performance in an emerging economies context. Secondly, to our knowledge this is the first study that examines whether managers use CSR disclosures as symbolic or substantive actions to gain organisational legitimacy. As a practical implication of this study, investors should consider the companies’ community and environmental CSR activities when making investment decisions. Future research may include the mediating or moderating effect of other variables on the relationship between CSR and firm performance." @default.
- W4309673634 created "2022-11-29" @default.
- W4309673634 creator A5010923778 @default.
- W4309673634 creator A5014065528 @default.
- W4309673634 creator A5028177842 @default.
- W4309673634 creator A5087734193 @default.
- W4309673634 date "2022-11-22" @default.
- W4309673634 modified "2023-09-26" @default.
- W4309673634 title "The relationship between corporate social responsibility and firm performance: evidence from Jordan" @default.
- W4309673634 cites W1260358132 @default.
- W4309673634 cites W1505243037 @default.
- W4309673634 cites W1509139032 @default.
- W4309673634 cites W1558682892 @default.
- W4309673634 cites W1869073430 @default.
- W4309673634 cites W1890517194 @default.
- W4309673634 cites W1951112839 @default.
- W4309673634 cites W1973480282 @default.
- W4309673634 cites W2002782252 @default.
- W4309673634 cites W2008359842 @default.
- W4309673634 cites W2009306888 @default.
- W4309673634 cites W2038171328 @default.
- W4309673634 cites W2041499464 @default.
- W4309673634 cites W2042061542 @default.
- W4309673634 cites W2050984758 @default.
- W4309673634 cites W2054491534 @default.
- W4309673634 cites W2062995458 @default.
- W4309673634 cites W2079679129 @default.
- W4309673634 cites W2083705605 @default.
- W4309673634 cites W2086344942 @default.
- W4309673634 cites W2087107032 @default.
- W4309673634 cites W2095177382 @default.
- W4309673634 cites W2096766070 @default.
- W4309673634 cites W2116542123 @default.
- W4309673634 cites W2124507497 @default.
- W4309673634 cites W2151222647 @default.
- W4309673634 cites W2152809427 @default.
- W4309673634 cites W2155664128 @default.
- W4309673634 cites W2164639462 @default.
- W4309673634 cites W2191941650 @default.
- W4309673634 cites W2263209908 @default.
- W4309673634 cites W2288506932 @default.
- W4309673634 cites W2307650853 @default.
- W4309673634 cites W2316606906 @default.
- W4309673634 cites W2336592686 @default.
- W4309673634 cites W2467324269 @default.
- W4309673634 cites W2493849050 @default.
- W4309673634 cites W2519496971 @default.
- W4309673634 cites W2555969804 @default.
- W4309673634 cites W2620250891 @default.
- W4309673634 cites W2739333484 @default.
- W4309673634 cites W2773837064 @default.
- W4309673634 cites W2786966034 @default.
- W4309673634 cites W2797610200 @default.
- W4309673634 cites W2808733752 @default.
- W4309673634 cites W2898099048 @default.
- W4309673634 cites W2899246743 @default.
- W4309673634 cites W2900072978 @default.
- W4309673634 cites W2900548841 @default.
- W4309673634 cites W2970672909 @default.
- W4309673634 cites W2979368814 @default.
- W4309673634 cites W2998364481 @default.
- W4309673634 cites W3004610519 @default.
- W4309673634 cites W3037488234 @default.
- W4309673634 cites W3044512956 @default.
- W4309673634 cites W3044758886 @default.
- W4309673634 cites W3082739948 @default.
- W4309673634 cites W3097663473 @default.
- W4309673634 cites W3120498703 @default.
- W4309673634 cites W3121464887 @default.
- W4309673634 cites W3123527321 @default.
- W4309673634 cites W3124065610 @default.
- W4309673634 cites W3124559896 @default.
- W4309673634 cites W3124571540 @default.
- W4309673634 cites W3125170781 @default.
- W4309673634 cites W3125485542 @default.
- W4309673634 cites W3125518972 @default.
- W4309673634 cites W3125906919 @default.
- W4309673634 cites W3141549728 @default.
- W4309673634 cites W3180404536 @default.
- W4309673634 cites W3185343995 @default.
- W4309673634 cites W3189187161 @default.
- W4309673634 cites W3191743964 @default.
- W4309673634 cites W4214537672 @default.
- W4309673634 cites W4220973716 @default.
- W4309673634 cites W4223972150 @default.
- W4309673634 cites W4238779927 @default.
- W4309673634 cites W4254531383 @default.
- W4309673634 doi "https://doi.org/10.1080/23311975.2022.2088637" @default.
- W4309673634 hasPublicationYear "2022" @default.
- W4309673634 type Work @default.
- W4309673634 citedByCount "0" @default.
- W4309673634 crossrefType "journal-article" @default.
- W4309673634 hasAuthorship W4309673634A5010923778 @default.
- W4309673634 hasAuthorship W4309673634A5014065528 @default.
- W4309673634 hasAuthorship W4309673634A5028177842 @default.
- W4309673634 hasAuthorship W4309673634A5087734193 @default.
- W4309673634 hasBestOaLocation W43096736341 @default.
- W4309673634 hasConcept C10138342 @default.
- W4309673634 hasConcept C121955636 @default.
- W4309673634 hasConcept C141261163 @default.