The Impact of Social Responsibility Practices on The Financial Performance of Listed Banks in The Damascus Securities Exchange 2009-2023
الملخص
The Research Aimed To Measure The Impact of Social Responsibility Practices on Financial Performance Measured by Return on Equity, Liquidity Ratio and Capital Adequacy Ratio for The Saudi French Bank and The Bank of Syria and Overseas During The Period From 2009 to 2023 AD, AS The Research Relied on Simple Regression Models Using The Statistical Package for Social Sciences (SPSS, V.25) to Analyze The Data.
The Results Showed a Direct Effect of Social Responsibility Practices on Financial Performance Measured by Return on Equity and Liquidity Ratio for The Saudi French Bank and The Bank of Syria and Overseas. The Results Also Showed No Effect of Social Responsibility Practices on Financial Performance Measured by Capital Adequacy Ratio for The Banks Studied.
References
- ابراهيم، قدري، عواد، يونس. (2015). أثر المسؤولية الاجتماعية في الأداء: دراسة تطبيقية على الشركات المساهمة السورية. أطروحة دكتوراه في إدارة الأعمال. كلية الاقتصاد. جامعة دمشق.
- الحربي, ع. ع. ج., عهود عابد جميل, أبو خشبة, & عبدالعال بن هاشم. (2021). أثر أنشطة المسؤولية الاجتماعية على الأداء المالي لشرکات الاتصالات في المملكة العربية السعودية. الفكر المحاسبي. 25(2)، 491-516.
- عبد الرحمن, أمجد. (2023). تأثير الإفصاح عن المسئولية الاجتماعية على الأداء المالي للبنوك المصرية من خلال الدور المُعدلِ للرافعة المالية وحجم البنك. الفکر المحاسبي، 27(3)، 13-62.
- Erdiana, D., Marcellina, L. V., & Hwihanus, H. (2024). The Influence Of Corporate Social Responsibility On Bank Profitability. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, 2(7), 494-500.
- Aftab, J., Abid, N., Sarwar, H., Amin, A., Abedini, M., & Veneziani, M. (2024). Does corporate social responsibility drive financial performance? Exploring the significance of green innovation, green dynamic capabilities, and perceived environmental volatility. Corporate Social Responsibility and Environmental Management, 31(3), 1634-1653.
- Gutiérrez‐Ponce, H., & Wibowo, S. A. (2024). Do sustainability practices contribute to the financial performance of banks? An analysis of banks in Southeast Asia. Corporate Social Responsibility and Environmental Management, 31(2), 1418-1432.
- Nriagu, M. C. (2024). The Impact Of Corporate Social Responsibility On The Financial Performance Of The Telecommunications Industry In Nigeria.
- Qur’aini, A. R., & Wahyuningtyas, V. (2024). IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND CSR ACCOUNTING TREATMENT ON FINANCIAL PERFORMANCE OF MULTINATIONAL COMPANIES. Jurnal Media Akademik (JMA), 2(6).
- Wang, L., Li, Y., & Li, X. (2020). Corporate social responsibility disclosure, media coverage and financial performance: An empirical analysis in the chinese context. The Singapore Economic Review, 69(01), 251-268
