<abstract xmlns="http://www.w3.org/1999/xhtml"><p> The main objective of this study is to investigate and analyze the effects of corporate citizenship activities on the financial performance and market performance of Omani manufacturing companies in the Sultanate of Oman for the period 2009-2013. The Financial performance of companies is measured by two independent variables: return on assets (ROA) and return on equity (ROE). Market performance is measured by the fair market value of shares (FMV). CCAs are determined by the voluntary disclosures of corporate citizenship activities by the companies. The study concludes that there is a positive impact by CCAs on the financial and market performance of the Omani companies that leads to profit maximization.</p></abstract>

The main objective of this study is to investigate and analyze the effects of corporate citizenship activities on the financial performance and market performance of Omani manufacturing companies in the Sultanate of Oman for the period 2009-2013. The Financial performance of companies is measured by two independent variables: return on assets (ROA) and return on equity (ROE). Market performance is measured by the fair market value of shares (FMV). CCAs are determined by the voluntary disclosures of corporate citizenship activities by the companies. The study concludes that there is a positive impact by CCAs on the financial and market performance of the Omani companies that leads to profit maximization.

The Effect of Corporate Citizenship Activities (CCAS) on Financial Performance and Market Performance: The Omani Experience

Ph.D. Assistant Professor Department of Accounting and Finance College Of Commerce and Business Administration Dhofar University, Salalah, Sultanate of Oman

Ph.D. Associate Professor Department of Accounting and Finance College Of Commerce and Business Administration Dhofar University, Salalah, Sultanate of Oman

South East European Journal of Economics and Business

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The main objective of this study is to investigate and analyze the effects of corporate citizenship activities on the financial performance and market...

The Effect of Corporate Citizenship Activities (CCAS) on Financial Performance and Market Performance: The Omani Experience

Publié en ligne: 04 août 2015

Pages: 45 - 54

DOI: https://doi.org/10.1515/jeb-2015-0005

© South East European Journal of Economics and Business

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.