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Impact of Taqwa (Islamic piety) on employee happiness : a study of Pakistan’s banking sector

Maham, Raj; Omar Khalid Bhatti - In: Cogent business & management 6 (2019), pp. 1-22

of Pakistan’s banking sector. This study examines the concept of "happiness" in general and the Islamic practice of Taqwa … empirical study on Pakistan’s banking sector attempts to enhance our understanding of how the practice of Taqwa influences … employee happiness. The study uses survey data drawn from 500 employees working in nine of Pakistan’s highest credit …

Persistent link: https://www.econbiz.de/10012621608

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

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

The mediating impact of airlines' image in relation of corporate social responsibility and customers' loyalty : an empirical in Vietnam

Phan Thanh Hai; Thu Hoang Anh - In: Cogent business & management 10 (2023) 1, pp. 1-18

Corporate social responsibility (CSR) towards sustainable development has been identified as a marketing philosophy that businesses in developed countries should pursue in the post-Covid-19 era as these practices deal with urgent global social and environmental challenges. Such efforts...

Persistent link: https://www.econbiz.de/10014469196

Authenticity as a corporate social responsibility platform for building customer loyalty

Sri Gunawan; Sri Yunan Budiarsi; Sri Hartini - In: Cogent business & management 7 (2020) 1, pp. 1-18

Consumers’ views of corporate social responsibility (CSR) are still filled with mistrust and doubt. Especially in developing countries like Indonesia, consumers are wondering about the motivation behind CSR activities. It is argued that CSR activities that are authentic or sincere will lead to...

Persistent link: https://www.econbiz.de/10012627633

How moral outrage affects consumer's perceived values of socially irresponsible companies

Escobar-Sierra, Manuela; García Cardona, Alejandra; … - In: Cogent business & management 8 (2021) 1, pp. 1-14

The research about responsible consumption began during the 70’s decade, but recently it became extremely relevant due to global warming and increasing social demands. In this regard, our research tries to determine the effects of moral outrage on consumers’ perceived values of socially...

Persistent link: https://www.econbiz.de/10012665355

Women's leadership and SMEs' CSR performance : family versus nonfamily firms

Tran Nhat Minh; Nguyen Thi Thanh Huyen - In: Cogent business & management 9 (2022) 1, pp. 1-19

The purpose of this study is first to examine the impact of family control on SMEs' corporate social responsibility (CSR) performance and, second, investigate how the proportion of female managers in the top management team (TMT) is related to CSR performance in family versus nonfamily SMEs. To...

Persistent link: https://www.econbiz.de/10014444983

The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam

Thành Hưng Nguyễn; Quynh Trang Nguyen; Duc Minh Nguyen - In: Cogent business & management 10 (2023) 1, pp. 1-21

This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social responsibility (CSR) information in the context of developing markets during the COVID-19 pandemic. We used data from the annual reports of the top 100 companies listed on the Ho...

Persistent link: https://www.econbiz.de/10014460833

Investment and sustainability : CSR, SDGs and the ESG Score in Indonesia

Lhutfi, Iqbal; Ludigdo, Unti; Rusydi, Mohamad Khoiru; … - In: Cogent business & management 11 (2024) 1, pp. 1-11

This study examines how Corporate Social Responsibility (CSR) disclosure and Sustainable Development Goals (SDGs) affect investment decisions mediated by Environmental, Social, and Governance (ESG) scores. Structural Equation Modeling (SEM) was used to test the hypotheses of this study using the...

Persistent link: https://www.econbiz.de/10014528149

Moderating role of risk management effectiveness on corporate social responsibility-corporate performance relationship

Husaini, Husaini; Nurazi, Ridwan; Saiful - In: Cogent business & management 10 (2023) 1, pp. 1-14

This study is designed to provide empirical evidences on the conditional influence corporate social responsibility (CSR) on corporate accounting and market performance. This study considers risk management (RM) as a conditional or moderating variable. Accounting performance was proxied by return...

Persistent link: https://www.econbiz.de/10014529287