Corporate Social Responsibility Disclosure and Stock Market Liquidity: The Case of Jordan
Ruwaidah H. Haddad,
Ayman E. Haddad,
Ayham Haddad
et al.
Abstract:This study aims to evaluate the level of corporate social responsibility (CSR) disclosure in the annual reports of Jordanian companies, and to examine its impact on stock market liquidity. The findings indicate a significant variation in the extent of CSR disclosure among the companies, with an average disclosure rate of 48.12% of the applicable items. The regression analysis results show no significant relationship between CSR disclosure and the bid–ask spread. The study concludes that investors do not heavil… Show more
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