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Influence of firm size and profitability on corporate social responsibility disclosures by banking firms (CSRD): Evidence from Jordan

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This paper describes, from a theoretical point-of-view, social responsibility actions, as well as some of profitability indicators. Then, an empirical review is gained of reports published by a representative sample from the banking industry in Jordan. An attempt has been made to verify whether there is some correlation between CSRD contents disclosed, and ROA, ROE, Size.
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Influence of firm size and profitability on corporate social responsibility disclosures by banking firms (CSRD): Evidence from Jordan

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