The Relationship between Corporate Social Responsibility and Financial Performance in Iraqi Industrial Companies, Firm Size as a Moderator

The aim of study is to assess the relationship of corporate social responsibility (CSR) and financial performance (FP), and evaluate the moderate role of firm size in the relationship between corporate social responsibility and financial performance. .This study based on a sample of 27 corporations listed on Iraq stock exchange (ISX). Information related to research variables is for 2016-2019 (4-year period). To investigate the association between variables of this research, CSR,(environment, employee, community, product and governance ) as independent variable and corporate financial performance based on accounting data, return on assets (ROA), net profit margin (NPM) and earning per share (EPS) as dependent variable are considered, firm size as a moderator (total assets(TA) total revenue (TR). In this study, to analyse research data and the models estimation, the Ordinary Least Square (OLS) regression test was used. For the moderation impact of total assets and total revenue, eight moderation relationships have significant impacts but two relationships have no impact. Those two rejected are associated with CSR governance.