The impact of ownership structure on the level of disclosure of social responsibility in the light of the Egyptian index of corporate responsibility applied to Egyptian companies

Document Type : Original Article

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1 Accounting Department Faculty of Commerce El Monfya University El Monfya Egypt

2 Accounting Department Faculty of Commerce El monfya University El Monfya Egypt

Abstract

This study aimed to investigate the effect of the ownership structure on the level of disclosure of social responsibility, based on judicious sample consisting of 8 companies listed in the Egyptian index of social responsibility and continuous during the period of study 2009-2013 except 2011 due to political and economic instability in Egypt,as a result of the events of January 25.The study was limited to dealing with the effects of managerial  ownership, the concentration of ownership of individuals, the ownership of institutions, the dispersion of ownership at the level of disclosure of social responsibility.Several results were arised, Firstly negative impact of statistical significance of managerialownershipon the level disclosure of corporate social responsibility, Secondly negative impact of statistical significance of concentration of the ownership of individualson the level disclosure of corporate social responsibility,The Third conclusion there is a statistically significant positive impact of institutionsownership on the level of disclosure ofcorporate social responsibility(CSR),The Fourth conclusion there is a positive effect of statistical significance To divest ownership on the level of disclosure of corporate social responsibility.

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