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オオタケ トシツグ
OTAKE Toshitsugu
大竹 敏次 所属 立命館アジア太平洋大学 国際経営学部 職種 教授 |
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| 言語種別 | 英語 |
| 発行・発表の年月 | 2024/06 |
| 形態種別 | 学術論文 |
| 査読 | 査読あり |
| 標題 | The Impact of Corporate Environmental and Social Disclosure on Firm Value Creation over Its Different Life Cycle Stages: An Empirical Evidence from Egypt |
| 執筆形態 | 共著 |
| 掲載誌名 | International Journal of Auditing and Accounting Studies |
| 掲載区分 | 国外 |
| 巻・号・頁 | 6(2),pp.125-158 |
| 概要 | This study investigates the relationship between firm value creation (FVC)
and corporate environmental and social disclosure (CESD) and how FVC differs in terms of its life cycle stages in Egypt by analyzing the impact on FVC from 2013 to 2019 of non-financial firms listed on the Egyptian Stock Exchange (EGX). The study used multivariate analyses and found that CESD negatively impacts FVC. Furthermore, FVC differs in its life cycle stages. The results proved that the growth stage negatively affects the FVC, and the shaking-out stage positively affects the FVC. |
| DOI | 10.47509/IJAAS.2024.v06i02.01 |