أثر الإفصاح عن أبعاد المسؤولية الاجتماعية في التحفظ المحاسبي: "دراسة تطبيقية"

Abstract

This research aims to test the impact of disclosure of corporate social responsibility dimensions on accounting conservatism policy in the Syrian environment, for banks listed in the Damascus Stock Exchange. The study population consists of 11 banks and the study period extended from 2010 to 2023. Disclosure of corporate social responsibility dimensions was measured using the Kinder Lydenberg & Domini (KLD) scale, while accounting conservatism was measured using the book value to market value ratio scale. To achieve its objectives, the study relied on a quantitative analytical approach using a fixed panel data model. Statistical tests were conducted using EViews13 and R.

 The study results showed that disclosure of each of the dimensions (society, governance, and environment) had a negative impact on the accounting conservatism of the banks in the study sample, while both the dimensions (diversity and product) had a positive impact on the accounting conservatism of the banks.