Transparency Through CSR: Reducing Information Asymmetry in the Palestine Exchange
Publication Type
Conference abstract/paper published in a peer review journal
Authors

This study examines how corporate social responsibility (CSR) reporting influences information asymmetry (IA) among 44 companies listed on the Palestine Exchange during the (2013–2019) period. We used a content analysis method to measure CSR disclosure and the bid-ask spread as an indicator of IA. The study results indicate that lower IA is observed in companies with higher levels of CSR disclosure. This indicate that transparency on CSR has a role in enhancing markets efficiency and reducing uncertainty for investors. The findings are beneficial for policy makers seeking to improve disclosure behaviors, companies looking to boost credibility with investors, and for investors who need to evaluate how CSR reporting influences the information quality they rely on.

Journal
Title
Artificial Intelligence-Driven Triple Helix Innovation
Publisher
Springer
Publisher Country
United Kingdom
Indexing
Scopus
Impact Factor
None
Publication Type
Both (Printed and Online)
Volume
--
Year
2026
Pages
--