This study explores how corporate social responsibility (CSR) disclosures relate to dividend policy in an emerging market setting, focusing on firms listed in Palestine between 2013 and 2022. Using Logit, Tobit, and system GMM models, we examine the relationship between CSR and both the likelihood and magnitude of dividend payouts. The results reveal a positive and significant association; firms that disclose more CSR information are not only more likely to pay dividends but also tend to distribute larger amounts. This relationship is especially pronounced in non-financial firms, which face tighter financial constraints and rely more heavily on CSR as a signaling mechanism. The findings suggest that CSR helps build stakeholder trust and reduce financing frictions, enabling more consistent and generous dividend policies. The study also underscores the importance of integrating CSR into core business strategy …

العنوان

International Journal of Disclosure and Governance

الناشر

Palgrave Macmillan UK

بلد الناشر

المملكة المتحدة

Indexing

Scopus

معامل التأثير

None

نوع المنشور

مطبوع فقط

المجلد

23

السنة

2026

الصفحات

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