Version 1
: Received: 14 February 2023 / Approved: 21 February 2023 / Online: 21 February 2023 (06:16:20 CET)
How to cite:
Mahmoud, M.; Ismail, S.; Dahmash, F.; Ghaidan, E.; Ahmad, S. The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks. Preprints2023, 2023020352. https://doi.org/10.20944/preprints202302.0352.v1
Mahmoud, M.; Ismail, S.; Dahmash, F.; Ghaidan, E.; Ahmad, S. The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks. Preprints 2023, 2023020352. https://doi.org/10.20944/preprints202302.0352.v1
Mahmoud, M.; Ismail, S.; Dahmash, F.; Ghaidan, E.; Ahmad, S. The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks. Preprints2023, 2023020352. https://doi.org/10.20944/preprints202302.0352.v1
APA Style
Mahmoud, M., Ismail, S., Dahmash, F., Ghaidan, E., & Ahmad, S. (2023). The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks. Preprints. https://doi.org/10.20944/preprints202302.0352.v1
Chicago/Turabian Style
Mahmoud, M., Ezzat Ghaidan and Safaa Ahmad. 2023 "The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks" Preprints. https://doi.org/10.20944/preprints202302.0352.v1
Abstract
The purpose of this paper is to explore the impact on corporate social responsibility when Jordanian banks disclose risks. The main objective of the study is to investigate the relationship between risk disclosure and corporate social responsibility in the banking sector in Jordan. To achieve this goal, data was collected from 23 Jordanian banks listed on the Amman Stock Exchange (ASE) over a period of 10 years, from 2010 to 2019. The data was analyzed using a regression model with four independent variables that represent the risk disclosure; corporate social responsibility was used as the dependent variable. The study also built in controls for the age of each bank, its size, leverage, and ROE, to ensure that the results were not affected by these factors. The results of the study show that all independent variables are positively correlated with corporate social responsibility. This suggests that disclosing risks is an effective way to improve corporate social responsibility in the banking industry. The findings of this study have important practical implications for bank managers, future researchers, and policymakers. The study also highlights the importance of future research in this field in order to understand the relationship between risk disclosure and corporate social responsibility in other countries and within other sectors of industry.
Keywords
Risk Disclosure; Corporate Social Responsibility; Jordanian Banks
Subject
Business, Economics and Management, Economics
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
