Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/11099
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Factors affecting corporate social responsibility in Egypt
Authors: Hussainey, Khaled
Elsayed, Mohamed
Abdel, Razik Marwa
Contact Email: khaled.hussainey@stir.ac.uk
Keywords: Corporate social responsibility
Egyptian listed companies
Content analysis and Annual report narratives
Issue Date: Jun-2011
Publisher: Virtus Interpress
Citation: Hussainey K, Elsayed M & Abdel Razik M (2011) Factors affecting corporate social responsibility in Egypt, Corporate Ownership and Control, 8 (4), pp. 432-443.
Abstract: The study makes a significant contribution to the corporate social responsibility (CSR) disclosure literature by offering the first study of its type undertaken in Egypt as an example of a developing country that examines the determinants of individual and aggregated types of CSR information. Using a sample of 111 Egyptian listed companies for the period of 2005–2010, we find that 66% of the Egyptian listed companies disclose on average 10–50 CSR statements. In addition, we find that product/customer information is used extensively by Egyptian listed companies compared with other types of CSR information. Finally we find that profitability is the main determinant for the aggregated and most of individual CSR information in Egypt.
Type: Journal Article
URI: http://hdl.handle.net/1893/11099
URL: http://www.virtusinterpress.org/-Corporate-Ownership-and-Control-.html
Rights: The publisher has not responded to our queries therefore this work cannot be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Affiliation: Accounting and Finance
Central Queensland University
Sadat Academy

Files in This Item:
File Description SizeFormat 
FACTORS AFFECTING CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN EGYPT.pdf788.86 kBAdobe PDFUnder Embargo until 31/12/2999     Request a copy

Note: If any of the files in this item are currently embargoed, you can request a copy directly from the author by clicking the padlock icon above. However, this facility is dependant on the depositor still being contactable at their original email address.

This item is protected by original copyright



Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.