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OTAKE Toshitsugu
Department Ritsumeikan Asia Pacific University College of International Management Position Professor |
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| Language | English |
| Publication Date | 2024/06 |
| Type | Research paper |
| Peer Review | Peer reviewed |
| Title | The Impact of Corporate Environmental and Social Disclosure on Firm Value Creation over Its Different Life Cycle Stages: An Empirical Evidence from Egypt |
| Contribution Type | Joint Work |
| Journal | International Journal of Auditing and Accounting Studies |
| Journal Type | Another Country |
| Volume, Issue, Page | 6(2),pp.125-158 |
| Details | 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 |