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Register a new userThe Impact of Corporate Social Responsibility on Performance: Applied Study on Syrian Shareholding Companies
أثر المسؤولية الاجتماعية في الأداء: دراسة تطبيقية على الشركات المساهمة السورية
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Damascus University أطروحة دكتوراه
Publication date
2015
fields
Economy
and research's language is
العربية
Created by
Shamra Editor
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أجابت هذه الدراسة على السؤال الرئيسي التالي، ماهو أثر المسؤولية الاجتماعية والرضا الوظيفي في أداء الشركات المساهمة السورية؟ وبالتالي نتائجا يمكن أن تساعد هذه الشركات في توضيح الممارسات التي تؤدي إلى تحسين قدرتها على مواجهة تحديات المنافسة الحالية والمستقبلية، من خلال زيادة التلاؤم بينها وبين موظفيها والمجتمع الذي تعمل به، الأمر الذي يمكن أن ينعكس على أدائها.
This study attempts to answer the following main question, what is the impact of social responsibility and job satisfaction on performance of the Syrian Shareholding Companies? And therefore its results can help these companies to clarify the practices that lead to improve its competitiveness, by increasing their compatibility with their employees and the community in which they operate
References used
Aguilera, R. V., Rupp, D. E., Williams, C. A., and Ganapathi J. 2007. Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of Management Review, 32: 836-863
Aharon, T., Lior, O., Yaki, B ., Gal, K. 2011. Corporate Social Responsibility, Organizational Justice and Job Satisfaction: How do They Interrelate, If at All?. Revista de Psicología del Trabajo y de las Organizaciones, Vol. 27, n. 1, Págs. 67-72.
Altman, B. W., & Vidaver-Cohen, D. 2000. A framework for understanding corporate citizenship: Introduction to the special edition of Business and Society Review “Corporate citizenship and the new millennium.” Business and Society Review, 105: 1–7.
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This research aimed to identify the reality and obstacles of corporate social
responsibility disclosure in firms subject to the regulations of the Syrian Commission on
Financial Markets & Securities. To achieve the purpose of the study, data was co
llected for
29 firms registered in the Commission whereby the managers of these firms responded to
the questionnaire. Data was analyzed using percentages, frequencies, and Wilcoxon Signed
Ranks Test.
Results of the study showed that the Syrian firms include social responsibility issues
in their work strategies, and that the Syrian government worked on the issuance of many
laws that regulate and guide the work of firms in the field of social responsibility.
However, the results also revealed that the weakness in legislations related to the
disclosure of corporate social responsibility; the weakness in the firm’s culture towards the
concept of social responsibility; the costs arising from disclosure and related to the
collection and dissemination of information; and the negative impact of disclosure costs on
the profitability of the disclosing firm are all obstacles toward corporate social
responsibility disclosure.
This research aimed at studying the impact of firm characteristics on the level of
social responsibility disclosure by firms subject to the rules of The Syrian Commission on
Financial Markets and Securities. The research was applied on 38 companies
for which
data was available from 2007-2013.
To measure the level of firms’ social responsibility disclosure, the dependent
variable, an index was built based on the KLD index. Firm characteristics, the independent
variables, that were examined are: profitability, financial leverage, age, industrial sector,
size, managerial ownership, institutional ownership and foreign ownership. Data were
hand collected from the annual reports of the firms in question and analyzed following the
random effect model, of the panel data models. The results indicate that the size of the firm
and its profitability are positively linked to its social responsibility disclosure. No effect
however was detected for the age of the firm, the industrial sector, and the ownership
structure. The results also reveal that the Syrian crisis had a positive effect on the level of
social responsibility disclosure, as these firms increased disclosure of social responsibility
related to community service, particularly those related to the support of martyrs families
and war casualities.
This study aims to identify the reality of social responsibility in Syrian
business organizations rbrebmem the World Charter of Corporate
Social Responsibility, In addition to recognize the level that has been
reached in improvingthe corporate res
ponsibility and the reality of its
application, and also to assess the commitment of these organizations
in contributing to achieve the Millennium Development Goals –
United Nations (2000-2015).
This paper provide the impact of Deferred Tax on the quality
of Financial Statement Information, through view the concept of
Deferred Tax and deferred tax Liabilities and assets in Related
Research and International Accounting Standards and determ
ined
the temporary differences and permanent differences between
pretaxable income and taxable income, and the rules of recognize
and Measurement Basis of deferred tax, and the concept of
Financial Statement Information, and the qualitative characteristics
of accounting information, then we study the fact of Syrian business
by examine the impact of Deferred Tax on quality of Financial
Statement Information, the study examine the sample of the Syrian
corporation, the study finds evidence that firms use deferred tax
Liabilities and assets to achieve to information that relevance users
of Financial Statement, and the study find necessary to decrease the
management freedom judgment in choice the approach of report,
estimate, and Disclosure about information, and to depend on
International Accounting Standards.
The aim of this study to identify the impact of ownership’ structure criteria measured by
managerial ownership and ownership dispersion on corporate performance measured by
return on equity ROE, through sample contains of six Syrian private banks a
nd six Syrian
insurance companies for period between 2011 and 2016. The results showed that the
managerial ownership effects on performance, while ownership dispersion does not affect
on performance, as well as the relationship between these variables difference in term of
industry the company belongs to. To enhance the performance of Syrian corporation, some
recommendations have been presented by the end of study.
suggested questions
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