International Journal of Multidisciplinary Research and Development

International Journal of Multidisciplinary Research and Development


International Journal of Multidisciplinary Research and Development
International Journal of Multidisciplinary Research and Development
Vol. 7, Issue 5 (2020)

The effect of social responsibility accounting disclosure on the financial performance for industrial companies in Somalia


Hafsa Abdallah Moumin, Kong YuSheng

This study aims to test the impact of the disclosure of social responsibility accounting on financial performance in industrial companies public Shareholding in Somalia through the study of the effects of each of the CSR activities (private activities for the development of environmental resources, individual activities For the development of human resources, private events to community service, private activities by upgrading products) on financial performance. To achieve the objectives of this study content analysis method (content) was used, through the application of a specially designed indicator for companies industrial Public Shareholding Somalia the sample of the study was 58 companies for the period (2005-2009)Researcher Multiple regression analysis to demonstrate the impact of disclosure of social responsibility accounting on financial performance, The study concluded to the results that Investment in activities to raise products to lead to improved financial performance, did not affect the rest activities related to accounting of social responsibility on financial performance.
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