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Does ESG initiatives yield greater firm value and performance? : new evidence from European firms
Tahmid, Tahani; Hoque, Muhammad Nazmul; Said, Jamaliah; … - In: Cogent business & management 9 (2022) 1, pp. 1-16
The environmental, social, and governance (ESG) factors are used to evaluate nonfinancial performance of a firm. While some researchers state that ESG initiatives taken by a firm increase its value and performance by lowering costs and unsystematic risks, others consider it as a wastage of firm...
Persistent link: https://www.econbiz.de/10014443930
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Using a panel data approach to determining the key factors of Islamic banks' profitability in Bahrain
ElSeoud, Mohamed Sayed Abou; Yassin, Mohamed; Ali, … - In: Cogent business & management 7 (2020) 1, pp. 1-16
with secondary financial data. Return on Assets (ROA) and Return on Equity (ROE) are two main profitability measures are … in this study. Random effect regression model shows that Bank size is significantly positively related to banks' ROA …, while operating efficiency and GDP growth have significant and negative relationship with banks' ROA. Fixed effect …
Persistent link: https://www.econbiz.de/10012650177
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Corporate social responsibility, board gender diversity and real earnings management : the case of Jordan
Ghaleb, Belal Ali Abdulraheem; Qaderi, Sumaia Ayesh; … - In: Cogent business & management 8 (2021) 1, pp. 1-19
This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...
Persistent link: https://www.econbiz.de/10012665927
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The impact of corporate social responsibility disclosure and board characteristics on corporate performance
Riyadh, Hosam Alden; Sukoharsono, Eko Ganis; Alfaiza, … - In: Cogent business & management 6 (2019), pp. 1-18
The study aims to investigate the impacts of corporate social responsibility disclosure and board characteristics such as (board independence, the board size, and gender diversity) on corporate performance. In order to find out the impact, this study employed a quantitative method using...
Persistent link: https://www.econbiz.de/10012115384
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Rippling effect of corporate governance and corporate social responsibility synergy on firm performance : the mediating role of corporate image
Ledi, Klenam Korbla; Ameza-Xemalordzo, Enya - In: Cogent business & management 10 (2023) 2, pp. 1-23
There is a lack of consensus on how corporate governance and CSR relationships manifest across different institutional contexts especially within emerging economies, despite the wealth of available studies on the two concepts. The purpose of this study is to examine the relationship between...
Persistent link: https://www.econbiz.de/10014504948
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Institutional investors site visits, CSR performance, and large shareholder's expropriation
Zhang, Jingwei - In: Cogent business & management 10 (2023) 3, pp. 1-25
The presence of institutional investors in a firm's ownership structure is often associated with improved corporate governance practices and increased focus on long-term sustainable value creation. This study investigates whether the presence of institutional investors and a strong CSR...
Persistent link: https://www.econbiz.de/10014506270
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Sustainability reporting and earnings manipulation in Saudi market : does institutional ownership matter?
Abdullah, Abdulwahid Ahmed Hashed; Ghaleb, Belal Ali … - In: Cogent business & management 10 (2023) 3, pp. 1-19
Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...
Persistent link: https://www.econbiz.de/10014506300
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Corporate social responsibility and earning management : evidence from listed Vietnamese companies
Tran Ngoc Mai; Ha Tran Manh; Thuy Duong Phan - In: Cogent business & management 9 (2022) 1, pp. 1-15
The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies. Both accrual earning management (AEM) and real earning management (REM) are calculated on yearly basis from 2016-2020. Information on CSR...
Persistent link: https://www.econbiz.de/10014434985
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The impact of corporate governance on firms' value in an emerging country : the mediating role of corporate social responsibility and organisational identification
Le Thanh Tiep; Van Kha Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-24
Corporate governance is a field that is attracting great attention in the world due to its importance to the destiny of enterprises. More importantly, in the context of escalating environmental and social problems, how businesses are governed towards a balance of economic, social and...
Persistent link: https://www.econbiz.de/10014420271
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Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility
Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22
The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...
Persistent link: https://www.econbiz.de/10014527123