Vol. 17, N°4 (2022)

154

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The Impact of Quality of Social Responsibility Disclosure on Financial Performance of Banks listed in the Saudi Capital Market

Résumé

The purpose of this research is to determine the degree to which the disclosure of social responsibility has an effect on the financial performance of banks that return on equity. In order to achieve the study's goal, the researchers selected all eight banks that were listed on the Saudi Stock Exchange throughout the time period (2014-2018). There are statistically significant differences in the level of disclosure of social responsibility in its various dimensions among the selected banks, as well as a positive impact of disclosure of publicly available information on social responsibility on the financial performance of banks that return on their investment, as well as the presence of a positive moral impact of disclosure of public information on social responsibility among the selected banks. However, there was no evidence of a substantial effect of the environmental and energy protection declaration on the financial performance of the banks as measured by the return on equity (ROE).

Comment citer cet article

• Nizar S. Alshowaiman (2022), The Impact of Quality of Social Responsibility Disclosure on Financial Performance of Banks listed in the Saudi capital market, International Journal of Management And Technologies Journal, Vol.17, N°4, pp:102-123.