الفهرس 
The relationship between corporate social responsibility and firm value using the residual income approach
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Abstract
This study investigates the effect of corporate social responsibility (CSR) on firm value using the residual income model in order to measure firm value. It also investigates the effect of eight CSR individual dimensions according to Thomson Reuters ESG scores on firm value in order to identify which CSR dimension is the main driver for firm value creation. It uses a sample of 39 companies from different 8 countries in the MENA region from 2015 to 2017 with a total number of 107 observations. The results indicate that CSR has a statistically significant positive relationship with firm value. Additionally, the results suggested that only the CSR innovation dimension has a significant positive relationship, while resource use, workforce, community, product responsibility and CSR strategy dimensions have insignificant positive relationship with firm value and both emissions and human rights dimensions have insignificant negative relationship