Study title: The Effect of applying the disclosure of social responsibility on the Jordanian commercial banks performance.

Abstract:

The study aimed to identify the impact of the application of social responsibility disclosure on the performance of Jordanian commercial banks, on a sample of (13) Jordanian commercial banks registered with the Amman Stock Exchange. The study relied on the annual financial reports of these banks during the period (2006-2013).

  The results of the study showed that there is an application for the disclosure of social responsibility in the commercial banks listed on the Amman Stock Exchange, but this disclosure is considered relatively low, as the results showed that the percentage of disclosure of the social dimension did not exceed 13%, while the percentage of disclosure of the environmental dimension did not Just over 5%, the percentage of disclosure about human resources was 8.2%.

The results of the study showed that there is a negative effect of disclosing the environmental dimension and the human resources dimension on ROA, but it was not shown that there is an effect of disclosing the social dimension on this variable, and the result was similar with regard to ROE, while the results showed a positive effect of disclosing human resources and the environmental dimension on EPS And a negative impact of disclosing the social dimension on this variable, and no effect of disclosing social responsibility on the RPER was found.

The study recommended studying the organizational performance in its financial and operational aspects, increasing the time series of the study, and studying the relationship of applying bank governance to the disclosure of social responsibility.

Keywords: Disclosure of social responsibility, financial performance, Jordanian commercial banks.​

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