@article{kablan2017comparative,
  title = {A Comparative Study on the Financial Performance before and After the Implementation of Corporate Social Responsibility at the Company "Al madar Telecommunication  Company as a Case Study"},
  author = {Moutaz Abdelhamied Ali Kablan},
  year = 2017,
  url = {https://ibimapublishing.com/articles/JAARP/2017/993686/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2017,
  pages = 11,
  doi = 10.5171/2017.993686,
  abstract = {This study aimed to identify the impact of the implementation of the corporate social responsibility "CSR" with its four dimensions as economical, legal, ethical, and discretional on the company's financial performance, by two common financial indicators : return on assets "ROA" and return on sales "ROS". Memorable, Almadar telecommunication company has been chosen as a case study because it is a unique one in the Libyan business filed which incurs the social responsibility activities by managerial structure and professional treatments. Consequently, relying on the data collection by multi tolls "questionnaire, interviews, and analysis of financial statements", additionally, testing the four sub-hypotheses by Pearson correlation test, the study became able to present satisfied and scientific evidence to recognize that, there is a significant relationship between the implementation of  "CSR" and the enhancement of Almadar financial performance over all the four dimensions of "CSR", stated earlier.},
  keywords = {corporate social responsibility- firm performance – telecommunication company.},
  note = Article ID: 993686
}