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Author

Yaser Mohammed Al-Hajj

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Open access Sep 2026

The Impact of Accounting Disclosure of Corporate Social Responsibility on Financial Performance: A Field Study on Yemeni Cement Companies in Lahj and Abyan Governorates

This study aimed to identify the accounting disclosure of corporate social responsibility (CSR) across its dimensions (environment, employees, community, customers, and product improvement) and its impact on financial performance indicators (profitability, financial leverage, and market value) in cement companies (Nati...

Yaser Mohammed Al-Hajj · 0 citations

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