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文章基本信息

  • 标题:The Association between Corporate Social Responsibility Disclosure and Corporate Governance – A Survey of Egypt
  • 本地全文:下载
  • 作者:Marwa Abdel Razek
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2014
  • 卷号:5
  • 期号:1
  • 页码:93-98
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:This study aims to investigate the association between corporate social responsibility disclosure and corporate governance in egyptian companies , using a survey designed and distributed randomly , response received from 17 professional ( financial managers , accountant ), 23 academician from Cairo university and 9 postgraduate students , study found that corporate governance mechanics that effect corporate social responsibility disclosure in egyptian annual reports are respectively internal audit quality , audit committee , board structure mainly multiple directorship and finally ownership structure I hope this study aid firm increase their value by increasing value share price and profitability , and aid firm to gain reputation so it can attract more investors and other stakeholders . K eywords : corporate social responsibility disclosure, Egypt country , board size, board diversity , multiple ship directors , audit committee existence , audit committee size , internal auditing quality , private vs public owned
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