{"title":"The impact of corporate governance structure on corporate social responsibility: An applied study on Egyptian companies","authors":"M. Elfeky, Hany Abdelrahman Elsayed Abdelaziz","doi":"10.21608/cfdj.2022.229763","DOIUrl":"https://doi.org/10.21608/cfdj.2022.229763","url":null,"abstract":"The paper aims to examine the influence of governance structures on Corporate Social Responsibility Disclosures (CSRD) in Egypt. Specifically, it examines the extent to which ownership structures (institutional, managerial, block-holder, foreign, and governmental) and corporate board characteristics (size, independence, and CEO duality) impact CSRD of Egyptian publicly listed corporations. Using a sample of 88 firms from 2010 to 2017, the researchers find that foreign ownership, governmental ownership, and CEO duality have a positive effect on CSRD. Also, managerial ownership, the board size, and board independence have a negative influence on CSRD. Our results have important implications for policy makers and regulators to ensure improved governance structures. The results of the current study are robust to several tests and econometric analysis. Based on insights from neo-institutional theory, our findings generally support prior theoretical evidence that pressures exerted by external stakeholders and the government have a substantial effect in boosting firm-level CSR reporting as a legitimizing strategy in developing economies.","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132518002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"العلاقة بین خصائص لجنة المراجعة وجوده عملیة المراجعة على مستوى التجنب الضریبی وانعکاس ذلک على قیمة الشرکة بالتطبیق على الشرکات الصناعیة المقیدة بالبورصة المصریة","authors":"ماجده عزت حسین حماد حماد","doi":"10.21608/cfdj.2022.229934","DOIUrl":"https://doi.org/10.21608/cfdj.2022.229934","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114728365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"دور الأسرة فی التعامل مع قلق انتشار فیروس کورونا دراسة میدانیة على عینة من الأسر السعودیة فی مدینة جدة","authors":"آلاء أحمد عبد المجلی, محمد فایز المطیری","doi":"10.21608/cfdj.2022.230787","DOIUrl":"https://doi.org/10.21608/cfdj.2022.230787","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131067972","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
حمیدة محمد النجار, أحمد محمد السطوحی, دالیا عبد المنصف
{"title":"الدور الوسیط للثقة التنظیمیة فى العلاقة بین مواطنة الشرکات والسلوک الإبتکارى لموظفى فروع البنوک بمدینة المنصورة","authors":"حمیدة محمد النجار, أحمد محمد السطوحی, دالیا عبد المنصف","doi":"10.21608/cfdj.2022.230657","DOIUrl":"https://doi.org/10.21608/cfdj.2022.230657","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128248829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
نهلة محمد السید ابراهیم عتمان, أحمد عبد الله خلیل عبده
{"title":"أثر تبنی ممارسات التعلیم عن بعد على جودة التعلیم المحاسبى فى ظل جائحة کورونا – : دراسة میدانیة","authors":"نهلة محمد السید ابراهیم عتمان, أحمد عبد الله خلیل عبده","doi":"10.21608/cfdj.2022.229929","DOIUrl":"https://doi.org/10.21608/cfdj.2022.229929","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121770792","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"الجدارات الأکادیمیة العامة وأثرها على الولاء السلوکی لطلاب مؤسسات التعلیم العالی دراسة تطبیقیة لتحلیل الدور الوسیط للرضا والکلمة المنطوقة والولاء الإتجاهی لطلاب کلیة التجارة جامعة القاهرة","authors":"أمانى محمد توفیق","doi":"10.21608/cfdj.2022.230398","DOIUrl":"https://doi.org/10.21608/cfdj.2022.230398","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121315809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}