Why do the urgency of stakeholders matter more in the firm performance?

Maqsood Hayat, Dr. Shehzad Khan, Kiran Alim
{"title":"Why do the urgency of stakeholders matter more in the firm performance?","authors":"Maqsood Hayat, Dr. Shehzad Khan, Kiran Alim","doi":"10.34260/jbt.v6i1.199","DOIUrl":null,"url":null,"abstract":"This study is an attempt to scrutinize the importance of different stakeholders with respect to financial performance (FP hereafter) in emerging countries context. Unlike developed countries, every element of the corporate social responsibility (CSR hereafter) is not supposed to generate similar corporate payback in the context of developing countries. Enterprises take considerable care to categorize these stakeholders in proper sequence for better corporate results. It was found empirically that CSR disclosure (CSRD hereafter) relevant to employees and communities have direct relationship with the firm‟s performance in term of earning per share (EPS).The results of this study will portray a comprehensive picture for corporate decision makers to realize the priorities and urgency of different beneficiaries for corporate benefits, existence and prosperity in the context of developing countries like Pakistan.","PeriodicalId":421170,"journal":{"name":"Journal of Business & Tourism","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Business & Tourism","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.34260/jbt.v6i1.199","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

This study is an attempt to scrutinize the importance of different stakeholders with respect to financial performance (FP hereafter) in emerging countries context. Unlike developed countries, every element of the corporate social responsibility (CSR hereafter) is not supposed to generate similar corporate payback in the context of developing countries. Enterprises take considerable care to categorize these stakeholders in proper sequence for better corporate results. It was found empirically that CSR disclosure (CSRD hereafter) relevant to employees and communities have direct relationship with the firm‟s performance in term of earning per share (EPS).The results of this study will portray a comprehensive picture for corporate decision makers to realize the priorities and urgency of different beneficiaries for corporate benefits, existence and prosperity in the context of developing countries like Pakistan.
为什么利益相关者的紧迫感对公司绩效更重要?
本研究试图在新兴国家背景下审视不同利益相关者对财务绩效(FP)的重要性。与发达国家不同,在发展中国家,企业社会责任(以下简称CSR)的每一个要素都不应该产生类似的企业回报。为了取得更好的企业业绩,企业会非常小心地将这些利益相关者按适当的顺序分类。实证研究发现,与员工和社区相关的企业社会责任披露(以下简称企业社会责任披露)与企业每股收益(EPS)绩效之间存在直接关系。本研究的结果将为企业决策者描绘一幅全面的图景,以实现在巴基斯坦等发展中国家背景下企业利益,生存和繁荣的不同受益者的优先事项和紧迫性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信