Revisiting the Role of Women on Boards: Corporate Social Responsibility and Firm Performance | Asian Journal of Business and Accounting
the Lincoln International Business School, University of Lincoln, England, UK. DOI: https://doi.org/10.22452/ajba.vol18no2.9 Keywords: Corporate Social Responsibility, Firm Performance, Board Gender Diversity, Moderation, Dynamic Panel Data Approach Abstract Manuscript type: Research paper Research aims: The concept of CSR is comparatively new in emerging economies. Thus, the present study aims to fill this gap by investigating the association between CSR and firm performance, with the moderating role of gender diversity on the board. Design/Methodology/Approach: Panel data related to non-financial sector firms, listed at the Pakistan Stock Exchange, covering the period of 2016 to 2023, was collected. CSR was measured with CSR expenditure and CSR
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How Does Corporate Social Responsibility Affect Financial Performance and Tax Avoidance in ASEAN Companies? | Asian Journal of Business and Accounting
ASEAN-listed companies, while taking into account the role of the Board of Directors (BoD) as a moderating variable. Design/Methodology/Approach: This study adopts a quantitative approach and utilises panel data from 181 publicly listed companies across six ASEAN countries, Indonesia, Thailand, Singapore, Malaysia, Philippines, and Vietnam, covering a ten-year period (2013–2022). Multiple linear regression was employed to taxavoidance among ASEAN-listed companies, while taking into account therole of the Board of Directors (BoD) as a moderating variable.Design/Methodology/Approach: This study adopts a quantitativeapproach and utilises panel data from 181 publicly listed companiesacross six ASEAN countries, Indonesia, Thailand, Singapore, Malaysia,Philippines, and Vietnam, covering a ten-year period (2013–2022).Multiple linear regression was employed to examine |
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The Moderating Role of Green Tax on the Relationship Between ESG Performance and Environmental Pollution | Asian Journal of Business and Accounting
examines whether the assertion of compliance with ESG requirements reduces pollution or if it instead facilitates greenwashing, thereby masking the true environmental impact.. Design/Methodology/Approach: Using multiple regression and panel data analysis, data from 91 companies listed on the Tehran Stock Exchange (TSE) between 2020 and 2022 were analyzed. Research findings: Higher ESG performance is associated with increased pollution, and |
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