The impact of corporate social responsibility disclosure and accounting comparability on earnings persistence of Jordanian and Palestinian banks (2012–2022)
- Publication Type
- Original research
- Authors
- Abdulnaser Ibrahim Nour
- Sameh Atout
- Thamer Osama Khaliefa
- Raed Abdelhaq
Purpose
This study investigates the impact of Corporate Social Responsibility Disclosure (CSRD) and accounting comparability on earnings persistence, which represents the dependent variable of the study, in Jordanian and Palestinian banks over the period 2012–2022.
Design/methodology/approach
The study adopts a quantitative research design supported by content analysis. CSRD is measured through a structured disclosure index based on banks' annual and sustainability reports, while accounting comparability is estimated using an earnings-based comparability measure. Panel data regression techniques are employed to analyze a balanced sample of 21 banks (14 Jordanian and 7 Palestinian). The empirical models control for bank-specific and macroeconomic factors, including leverage, cash holdings, bank size, inflation rate and gross domestic product (GDP).
Findings
The empirical results reveal a significant negative association between CSRD and earnings persistence, suggesting that CSR disclosure may be employed opportunistically to obscure earnings management practices rather than to enhance earnings quality. In contrast, accounting comparability exhibits a positive and statistically significant effect on earnings persistence, indicating that higher comparability improves financial reporting transparency, reduces information asymmetry and enhances stakeholders' ability to evaluate banks' sustainable performance.
Originality/value
This study contributes to the literature by providing novel evidence from two emerging Middle Eastern banking markets and by jointly examining CSRD and accounting comparability as determinants of earnings persistence. The findings underscore the importance of improving the credibility of CSR reporting, enhancing accounting harmonization and strengthening regulatory frameworks – such as IFRS adoption and Basel regulations—to promote earnings sustainability and financial reporting quality in developing economies.
Keywords:
Corporate social responsibility disclosure, Accounting comparability, Earnings persistence, Jordanian banks, Palestinian banks
- Title
- Management & Sustainability: An Arab Review
- Publisher
- Emerald Publishing
- Publisher Country
- United Kingdom
- Indexing
- Scopus
- Impact Factor
- None
- Publication Type
- Both (Printed and Online)
- Volume
- --
- Year
- 2026
- Pages
- --