Iraq corporations still perform below expectation and are yet to fully comply with the requirement of International Accounting Standards (IAS). Past research on corporate social responsibility (CSR) practices had shown positive effects on financial performance. Thus, this research aims to examine the relationship between the CSR dimensions disclosure and financial performance in Iraq corporations and the effect of firm size on CSR and financial performance. This study further analyses the moderating effect of firm size on the relationship between CSR dimensions and financial performance. CSR in this study refers to reporting in the environment, employee, community, product and governance dimensions. Financial performance is represented by Return on Assets (ROA), Net Profit Margin (NPM) and Earning per share (EPS). Stakeholder‘s theory, legitimacy theory and agency theory are used to support the linkage among CSR disclosures, firm size and financial performance in Iraq cor.....

573 hits