The Impact of Corporate Disclosure on Social Investment Decision - An Empirical Study

Document Type : Original Article

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Accounting department Faculty of Commerce Damanhur University Damanhur Egypt

Abstract

This research aimed to study the informational content of the disclosure of corporate social responsibility, and test whether there is a relationship between corporate social disclosure and the investment decision. The main motivation for this research is the scarcity of researches in this topic. The research hypothesis has been tested experimentally, which is considered appropriate for the goals and the nature of the research. The study has concluded to accept the hypothesis of research, which indicates that companies' social responsibility disclosure affects the investor's behavior positively when making investment decision.

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