Accounting
Sherif Nagy Mohamed; Ahmad Abdelsalam Abu-Musa; Amal Mahmoud El-Ghaish
Abstract
This study provides a proposed digital platform for accounting disclosure of corporate social responsibility (CSR) performance. The purpose of this digital platform is to help companies disclose their sustainability performance in accordance with international standards by providing a platform for activities ...
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This study provides a proposed digital platform for accounting disclosure of corporate social responsibility (CSR) performance. The purpose of this digital platform is to help companies disclose their sustainability performance in accordance with international standards by providing a platform for activities in the field of corporate social responsibility. Digital platforms provide mechanisms for measuring and disclosing corporate social responsibility and sustainability. This study provides new information and new measures of his CSR performance in three main dimensions: economic, social and environmental value creation. This study develops a digital platform to measure and disclose CSR performance in applied research in the Egyptian healthcare industry.The results of this study demonstrate that using digital platforms as measurement and disclosure systems is worthwhile and valuable. The results of the applied study demonstrate the effectiveness of the system in measuring strategic sustainability performance dimensions. This research provides a wealth of information for all users of financial reports and addresses stakeholder needs for more information on the measurement and disclosure of corporate social responsibility performance. This research has practical implications for companies using this system as a measurement tool to measure strategic sustainability performance. This research has implications not only for the concept of strategic sustainable performance of companies, but also for the concept of corporate social responsibility.
Economics
Md. Nasirul Islam; Farha Siddique; Abu Hurira
Abstract
The determination of this research is to investigate the level to which the regulations governing professional authority have an influence on the efficiency of the banking sector in Bangladesh. In this study, we selected 100 (one hundred) sample from commercial banks from 2017 to 2021 years, respectively. ...
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The determination of this research is to investigate the level to which the regulations governing professional authority have an influence on the efficiency of the banking sector in Bangladesh. In this study, we selected 100 (one hundred) sample from commercial banks from 2017 to 2021 years, respectively. These banks were all active participants and registered in the Dhaka Stock Exchange (DSE). To examine the relationship between the independent variables (bank size, board size, board composition, and CEO status) and the dependent variable (CEO status), a random effect of panel least square regression analysis was conducted (return on asset, return on equity and earnings per share). According to the results from the analysis, the size of a bank has a favorable effect on ROA and ROE, but a negative effect on EPS. Moreover, the success of Bangladeshi banks tends to increase as their size increases. Corporate governance and financial institution performance in Bangladesh are significantly associated.
Athula Ekanayake; Ravindra Hewa Kuruppuge
Volume 4, Issue 10 , October 2017, , Pages 1020-1039
Abstract
Following the notions of agency and stewardship theories, this study examined the empirical validity of the relationship between governance of family owned businesses and firm performance, employing a sample of 82 family businesses in 5 main commercial districts in Sri Lanka. Governance variables related ...
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Following the notions of agency and stewardship theories, this study examined the empirical validity of the relationship between governance of family owned businesses and firm performance, employing a sample of 82 family businesses in 5 main commercial districts in Sri Lanka. Governance variables related to family ownership, involvement in management and experience were examined in order to assess their influence on firm performance, measured in both financial and non-financial terms. Whilst sales growth was used to measure financial performance, 5-point Likert scale, ranging from much lower to much higher, has been used to assess respondents’ views on non-financial performance of their firms, controlling the cultural factors. The results were in favour of family ownership and family involvement in management both of which influence significantly on financial and non-financial performance of the family owned businesses. But, the study did not support to prove the relationship between experience of owner managers and firm performance.