الفهرس | Only 14 pages are availabe for public view |
Abstract Abstract The research aims to measure the impact of the cash holdings and disclosure of Corporate Social Responsibility (CSR) on the continuity of the firm. The research strategy is based on an un-weighted CSR disclosure index including 80 items to measure the disclosure of CSR, measuring the cash holdings by dividing the item of cash and cash equivalents to the total assets of the firm to indicate the size of the cash balances of the firm, and measuring the continuity of the firm using two types of measurements; measures based on financial ratios (Altman model) and non-financial measures by preparing an index consisting of (10) items. The research population is represented by joint stock firms registered in the Egyptian stock market that are included in EGX100 index during the period from 2018-2021, and the research sample of 70 firms is selected from firms distributed over several different economic sectors and industrial sectors and includes 280 observations. Based on the results of the data analyzing, the applied study has reachedout that cash holdings has significant positive impact on continuity of the firm and the disclosure of CSR has significant positive impact on continuity of the firm. Keywords: (Cash holdings, Disclosure of CSR, Continuity of the firm). |