This study aimed to investigate the relationship between corporate social responsibility disclosure and the value of the company, and how this relationship is affected by earnings management and corporate governance. The study includes 41), which constitute (85.4%) of companies listed on Palestine Exchange (PEX) during the period (2012-2017). In this study, content analysis method was used to extract the required data from the companies’ annual reports. Furthermore, generalized least squares (GLS) regression was used.

The study found that, there is a positive significant effect of corporate social responsibility disclosure on the value of the company. While the study found that, there is no significant effect of earnings management on the relationship between corporate social responsibility disclosure and the value of the company, and there is no significant effect of earnings management on the level of corporate social responsibility disclosure or even on the company value. Also, the study found that, there is no significant effect of corporate governance on the relationship between corporate social responsibility disclosure and the value of the company, while there is a positive effect of corporate governance on both the level of corporate social responsibility disclosure and the company value.

The study recommended that Palestinian companies should be more concerned about their social responsibility and its disclosure, because of its positive impact on the value of the company. The study also recommended the development of a local CSR disclosure index to allow for the evaluation of Palestinian companies and comparison among them in their commitment to corporate social responsibility and its disclosure. In addition, the study recommended strengthening corporate governance in Palestinian companies, because of its positive impact on the value of the company and on the level of corporate social responsibility disclosure.

Title

An-Najah University Journal for Research B (Humanities)

Publisher

An-Najah National University

Publisher Country

Palestine

Publication Type

Both (Printed and Online)

Volume

36

Year

2022

Pages

2313 - 2358