418327

The CSR Disclosure and Firm Value: Does CEO Expertise Matter?

Article

Last updated: 29 Mar 2025

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Abstract

This research reveals the effect of corporate social responsibility (CSR) disclosure on firm value. Moreover, the study investigates the moderating influence of CEO financial expertise between CSR disclosure and the firm value on the Egyptian stock Exchange. The study used a database of 472 observations from non-financial companies on the Egyptian market from 2016 to 2023, using fixed effect models to estimate the study results. The study findings indicate that CSR disclosure enhances firm value in the long term. The companies that have CSR disclosure are associated with higher firm value. Furthermore, the results reveal that CEO financial expertise moderates the nexus between CSR disclosure and firm value. This study investigates the moderating influence of CEO financial expertise on the association between CSR disclosure and firm value in the Egyptian context. This research offers practical insights for companies, policymakers, and stakeholders to enhance firm value.

DOI

10.21608/abj.2025.418327

Keywords

CEO Financial Expertise, Firm value, Corporate Social Responsibility, Environmental Performance, Corporate Governance

Authors

First Name

Gihane magdi Mohamed kamal

Last Name

gazia

MiddleName

-

Affiliation

Lecture, of accounting ,Faculty of commerce,Tanta university،Egypt

Email

gehan.gazia@commerce.tanta.edu.eg

City

-

Orcid

000000000000020

Volume

12

Article Issue

1

Related Issue

52466

Issue Date

2025-03-01

Receive Date

2025-01-20

Publish Date

2025-03-01

Page Start

30

Page End

49

Print ISSN

2682-3446

Online ISSN

2682-4817

Link

https://abj.journals.ekb.eg/article_418327.html

Detail API

http://journals.ekb.eg?_action=service&article_code=418327

Order

418,327

Publication Type

Journal

Publication Title

مجلة البحوث المحاسبية

Publication Link

https://abj.journals.ekb.eg/

MainTitle

The CSR Disclosure and Firm Value: Does CEO Expertise Matter?

Details

Type

Article

Created At

29 Mar 2025