The CSR Disclosure and Firm Value: Does CEO Expertise Matter? | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 1, March 2025, Pages 30-49 PDF (576.64 K) | ||
| DOI: 10.21608/abj.2025.418327 | ||
| Author | ||
| Gihane magdi Mohamed kamal gazia | ||
| Lecture, of accounting ,Faculty of commerce,Tanta university،Egypt | ||
| Abstract | ||
| This research reveals the effect of corporate social responsibility (CSR) disclosure on firm value. Moreover, the study investigates the moderating influence of CEO financial expertise between CSR disclosure and the firm value on the Egyptian stock Exchange. The study used a database of 472 observations from non-financial companies on the Egyptian market from 2016 to 2023, using fixed effect models to estimate the study results. The study findings indicate that CSR disclosure enhances firm value in the long term. The companies that have CSR disclosure are associated with higher firm value. Furthermore, the results reveal that CEO financial expertise moderates the nexus between CSR disclosure and firm value. This study investigates the moderating influence of CEO financial expertise on the association between CSR disclosure and firm value in the Egyptian context. This research offers practical insights for companies, policymakers, and stakeholders to enhance firm value. | ||
| Keywords | ||
| CEO Financial Expertise; Firm Value; Corporate Social Responsibility; Environmental Performance; Corporate Governance | ||
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