The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator

Iraq corporations still perform below expectation and are yet to fully comply with therequirement of International Accounting Standards (IAS). Past research on corporatesocial responsibility (CSR) practices had sh...

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Main Author:	Saud, Mustafa Abd Oun
Format:	thesis
Language:	eng
Published:	2022
Subjects:	HF Commerce
Online Access:	https://ir.upsi.edu.my/detailsg.php?det=9790
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id	oai:ir.upsi.edu.my:9790
record_format	uketd_dc
institution	Universiti Pendidikan Sultan Idris
collection	UPSI Digital Repository
language	eng
topic	HF Commerce
spellingShingle	HF Commerce Saud, Mustafa Abd Oun The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator
description	<p>Iraq corporations still perform below expectation and are yet to fully comply with the</p><p>requirement of International Accounting Standards (IAS). Past research on corporate</p><p>social responsibility (CSR) practices had shown positive effects on financial</p><p>performance. Thus, this research aims to examine the relationship between the CSR</p><p>dimensions disclosure and financial performance in Iraq corporations and the effect of</p><p>firm size on CSR and financial performance. This study further analyses the moderating</p><p>effect of firm size on the relationship between CSR dimensions and financial</p><p>performance. CSR in this study refers to reporting in the environment, employee,</p><p>community, product and governance dimensions. Financial performance is represented</p><p>by Return on Assets (ROA), Net Profit Margin (NPM) and Earning per share (EPS).</p><p>Stakeholders theory, legitimacy theory and agency theory are used to support the</p><p>linkage among CSR disclosures, firm size and financial performance in Iraq</p><p>corporations. Data were collected from annual reports of 27 selected companies listed</p><p>on the Iraq Stock Exchange (ISE) from 2016 to 2019. Panel data regression techniques</p><p>namely Fixed Effects Estimation and Random Effects Estimation in addition to Pooled</p><p>Ordinary Least Squares regression were carried out. The results showed that CSR</p><p>dimensions of employees and products positively influence the ROA and EPS, while</p><p>environment and governance negatively influence ROA, NPM and EPS. There is a</p><p>significant relationship in community dimension influence the ROA, NPM and EPS.</p><p>Furthermore, firm size significantly moderates the relationship between environment,</p><p>employee, community and product dimension of CSR with financial performance. This</p><p>indicates advantages for companies with a high level of firm size enable them to gain</p><p>investors' confidence. The study provides insights into the need to formulate policy on</p><p>the practice of CSR disclosure and firm size in Ira</p>
format	thesis
qualification_name
qualification_level	Doctorate
author	Saud, Mustafa Abd Oun
author_facet	Saud, Mustafa Abd Oun
author_sort	Saud, Mustafa Abd Oun
title	The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator
title_short	The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator
title_full	The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator
title_fullStr	The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator
title_full_unstemmed	The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator
title_sort	relationship between csr disclosure and financial performance in the iraq public listed companies: firm size as a moderator
granting_institution	Universiti Pendidikan Sultan Idris
granting_department	Fakulti Pengurusan dan Ekonomi
publishDate	2022
url	https://ir.upsi.edu.my/detailsg.php?det=9790
_version_	1794025747379126272
spelling	oai:ir.upsi.edu.my:97902024-01-09 The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator 2022 Saud, Mustafa Abd Oun HF Commerce <p>Iraq corporations still perform below expectation and are yet to fully comply with the</p><p>requirement of International Accounting Standards (IAS). Past research on corporate</p><p>social responsibility (CSR) practices had shown positive effects on financial</p><p>performance. Thus, this research aims to examine the relationship between the CSR</p><p>dimensions disclosure and financial performance in Iraq corporations and the effect of</p><p>firm size on CSR and financial performance. This study further analyses the moderating</p><p>effect of firm size on the relationship between CSR dimensions and financial</p><p>performance. CSR in this study refers to reporting in the environment, employee,</p><p>community, product and governance dimensions. Financial performance is represented</p><p>by Return on Assets (ROA), Net Profit Margin (NPM) and Earning per share (EPS).</p><p>Stakeholders theory, legitimacy theory and agency theory are used to support the</p><p>linkage among CSR disclosures, firm size and financial performance in Iraq</p><p>corporations. Data were collected from annual reports of 27 selected companies listed</p><p>on the Iraq Stock Exchange (ISE) from 2016 to 2019. Panel data regression techniques</p><p>namely Fixed Effects Estimation and Random Effects Estimation in addition to Pooled</p><p>Ordinary Least Squares regression were carried out. The results showed that CSR</p><p>dimensions of employees and products positively influence the ROA and EPS, while</p><p>environment and governance negatively influence ROA, NPM and EPS. There is a</p><p>significant relationship in community dimension influence the ROA, NPM and EPS.</p><p>Furthermore, firm size significantly moderates the relationship between environment,</p><p>employee, community and product dimension of CSR with financial performance. This</p><p>indicates advantages for companies with a high level of firm size enable them to gain</p><p>investors' confidence. The study provides insights into the need to formulate policy on</p><p>the practice of CSR disclosure and firm size in Ira</p> 2022 thesis https://ir.upsi.edu.my/detailsg.php?det=9790 https://ir.upsi.edu.my/detailsg.php?det=9790 text eng closedAccess Doctoral Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi <p>Abadi, G. A. (2019). The Relationship between Financial Reporting and Fairness in presentation and Its Impact on Enhancing the Quality of Accounting Information: An Applied Study in a Sample of Iraqi Industrial Companies Listed on The Iraq Stock Exchange. 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The relationship between CSR disclosure and financial performance in the Iraq public listed companies: firm size as a moderator

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