CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN JORDAN: AN ANALYSIS OF ANNUAL REPORTS OF LISTED COMPANIES EVIDENCE FROM 2010-2015
Nimer Al-Slihat; Amer Moh’d Al- Hazimeh, Bilal Nayef Zureigat
Abstract: In the new economy, companies try to convey to their stakeholders that they are a good investment and try to show the good value of the company via disclosure of information (corporate social responsibility) in the annual reports. This study examines the extent of corporate social responsibility practices amongst listed Jordanian companies at Amman Stock Exchange (ASE) for the period 2010-2016. The measurement of corporate social responsibility is based on the checklist which was selected from previous studies then refined the checklist to ensure its validity from experienced Jordanian accountants from Amman Stock Exchange (ASE). The finding of 50 companies reveals that Jordanian companies adopt corporate social responsibility on different types of information including Activities for workers Special activities to interact with the community and Activities consumer and environmental protection, although this corporate social responsibility disclosure might be considered low as the means of disclosure were (17%). More specifically, the mean disclosure for activities for workers, special activities and consumer and environmental protection information were (0.42%), (0.29%) and (0.22%), respectively. In addition, the results show that the highest corporate social responsibility disclosure was for the activities for workers information and the lowest was for the consumer and environmental protection information.
[ FULL TEXT PDF 1-6 ] DOI: 10.30566/ijo-bs/2018.232
DIMENSIONS OF SERVICE QUALITY IMPACTING CUSTOMER SATISFACTION OF CONVENTIONAL TRANSACTION BANKING INDUSTRY IN OMAN
Tariq Mohammed Zayid Khawar; Asbi B. Ali
Abstract: This paper investigates the impact of two dimensions of service quality that empathy and reliability on the customer satisfaction in three conventional banks in Oman. The sample comprises 240 participants from these three conventional banks in Oman. The result of this study finds a significant and positive impact from the dimensions of service quality that empathy and reliability on the customer satisfaction in conventional banking industry in Oman.
[ FULL TEXT PDF 1-8 ] DOI: 10.30566/ijo-bs/2018.231