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Corporate social responsibility disclosure and financial information environment

机译：企业社会责任披露和财务信息环境

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This study aims to explore whether or not social responsibility disclosure contributes to improve the financial information environment, through examining the impact of quantity and quality of corporate social responsibility (CSR) disclosure on the accuracy of analysts' forecasts and audit fees. Content analysis technique has been used to measure quantity and quality of CSR disclosure in annual reports of Saudi registered companies. OLS regression model is used to examine the relationship between the quantity and quality of CSR disclosure in the annual reports and the quality of the analysts' forecasts, and the audit fees. The results indicated that CSR disclosure provides useful information for outsiders, where it is associated with more accurate analysts’ expectations and reduced audit fees. These results suggest that CSR disclosure is associated with high quality financial information environment. This paper provides comprehensive analysis for financial information environment in Saudi companies. The findings of paper provide useful insights concerning the importance of social responsibility disclosure in Saudi business environment.
机译：本研究旨在通过检查企业社会责任（CSR）披露关于分析师预测和审计费用准确性的影响，探讨社会责任披露是否有助于改善金融信息环境。内容分析技术已被用来测量沙特注册公司年度报告中CSR披露的数量和质量。 OLS回归模型用于检查年度报告中CSR披露的数量和质量与分析师预测质量的关系，以及审计费用。结果表明，CSR披露为外人提供了有用的信息，在那里它与更准确的分析师的期望和减少审计费用相关。这些结果表明，CSR披露与高质量的财务信息环境相关。本文为沙特公司提供了全面的财务信息环境分析。论文的调查结果提供了关于社会责任披露在沙特商业环境中的重要见解。

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