المسؤولية الاجتماعية واثرها على تكلفة راس لمال في الشركات الصناعية المدرجة في بورصة عمان

الموضوعات

اقتصاد

روابط وملفات

التعريف والنوع

رقم الوثيقة

eba8539e-8bf0-4612-903e-3c4b9d145936

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

eba8539e-8bf0-4612-903e-3c4b9d145936_1.pdf

بيانات النشر

ترجمة العنوان

Social Responsibility and its Impact on the Cost of Capital in the Industrial Companies Listed on The Amman Stock Exchange

ألقاب المؤلفين

[{"name_ar":"عبد الوهاب المطارنة","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"فاتن أمين النعيمي","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

المسؤولية الاجتماعية واثرها على تكلفة راس لمال في الشركات الصناعية المدرجة في بورصة عمان

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

The Social Corporate Responsibility towards the society and the environment in which it operates is a moral duty added to the benefits yielded by these corporations as a result of having social responsibilities. This study demonstrates the impact of social responsibility expenditure on the cost of capital in industrial companies listed in Amman Stock Exchange. The data of the study has been collected from the financial reports issued by Amman Stock Exchange for the sample of the study amounting (30) companies rating 43% of the total number of industrial companies listed in Amman Stock Exchange for the period (2009-2013). 009Multiple regression was used to predict the impact of expenditures on social responsibility dimensions represented in spending on community, employees and environment, as well as to determine the impact of voluntary disclosure of social responsibility on the cost of capital. The study showed that there is a negative relationship between the size of the total expenditures and disclosure of social responsibility or the cost of capital. Also, this study examined the relationship between each variable and cost of capital separately, and found that there is a negative relationship between cost of capital and all independent variables. There was no statistically significant impact for expenditures on society and environment attributed to small amount spent. The study proposed a set of recommendations: Jordanian companies should be interested in its social responsibility through the creation of internal departments with private responsibilities, the creation of independent supervisory body to assess the social performance of companies, and the Jordanian companies have to take into consideration the social responsibility towards the society and the environment and considering them among their goals

إشراف وإعداد

الإشراف

عبد الوهاب المطارنة

الإعداد

فاتن أمين النعيمي

الاقتباسات الببليوغرافية