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Financial and Non Financial Determinants of Corporate Social Responsibility

Faris Nasif AL- Shubiri, Abedalfattah Zuhair Al-abedallat and Marwan Mohammad Abu Orabi
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Faris Nasif AL- Shubiri: Amman Arab University –Jordan Faculty of Business Department of Finance and Banking Jordan - Amman
Abedalfattah Zuhair Al-abedallat: The World Islamic Sciences University- Jordan Faculty of Finance and Business Department of Economic and Financial Sciences Jordan – Amman
Marwan Mohammad Abu Orabi: The World Islamic Sciences University- Jordan Faculty of Finance and Business Department of Economic and Financial Sciences Jordan – Amman

Authors registered in the RePEc Author Service: faris nasif ALShubiri

Asian Economic and Financial Review, 2012, vol. 2, issue 8, 1001-1012

Abstract: Accounting, economic, social and political, and slack resources theories provide different perspectives to addressing corporate social responsibility in relation to disclosure, corporate financial performance e.t.c. This paper aims to identify the determinants financial and non financial of corporate social responsibility (CSR) in Jordan .The annual reports determine a sample of 60 industrial companies listed on the Amman Stock Exchange for a period from 2006 to 2010 in Jordan were used as a basis for the study. The results of the analysis imply that companies that are expected to be large in size firm, age of firm, maintaining growth and are highly leveraged are more likely to voluntary disclose social responsibility information. The result lends partial support to agency and political economy theories

Keywords: Corporate social responsibility; Annual reports of Jordan; Legitimacy Theory (search for similar items in EconPapers)
Date: 2012
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