文章基本信息

标题：The Association between Corporate Social Responsibility Disclosure and Corporate Governance – A Survey of Egypt
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作者：Marwa Abdel Razek
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：1
页码：93-98
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to investigate the association between corporate social responsibility disclosure and corporate governance in egyptian companies , using a survey designed and distributed randomly , response received from 17 professional ( financial managers , accountant ), 23 academician from Cairo university and 9 postgraduate students , study found that corporate governance mechanics that effect corporate social responsibility disclosure in egyptian annual reports are respectively internal audit quality , audit committee , board structure mainly multiple directorship and finally ownership structure I hope this study aid firm increase their value by increasing value share price and profitability , and aid firm to gain reputation so it can attract more investors and other stakeholders . K eywords : corporate social responsibility disclosure, Egypt country , board size, board diversity , multiple ship directors , audit committee existence , audit committee size , internal auditing quality , private vs public owned