Journal of Accounting and Auditing: Research & Practice最新文献

{"title":"How Firm Size Shapes the ESG and Financial Performance Nexus: Insights from The MENA Region","authors":"R. Shawat, Ahmed Zamel, oshitsugu Otake, Sara Sabry, Hebatallah A. Badawy","doi":"10.5171/2024.145355","DOIUrl":"https://doi.org/10.5171/2024.145355","url":null,"abstract":"In an era of increasing environmental and social awareness, sustainability reporting is becoming a global trend that is regarded as an essential tool for organizations to demonstrate their commitment to sustainability, manage risks, and respond to stakeholder expectations. This study aims to examine the relationship between a firm’s environmental, social, and governance (ESG) performance, and its financial performance in the Middle East and North Africa (MENA) Region. In addition, the study investigates the moderating role of firm size in the ESG performance – firm performance relationship. The paper relied on data panel drawn from Thomson Reuters Eikon database to analyze the abovementioned relationships on the countries in the MENA region during the period from 2013 to 2022. Based on a sample of 522 firm-year observations of non-financial firms in the MENA Region, the regression results showed that ESG performance contributes significantly towards better financial performance supporting the stakeholder’s theory. Additionally, firm size is a relevant moderator for the association between sustainability performance and financial performance nexus. Overall, the research results are of great interest as understanding how ESG practices affect financial performance could provide valuable insights for firms, investors, and policymakers seeking to optimize both sustainability efforts and financial outcomes.","PeriodicalId":413203,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"60 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653310","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":"The Impact of Corporate Characteristics on Social and Environmental Disclosure (CSED): The Case of Jordan","authors":"Tareq O. Bani-Khalid, Reza Kouhy, Aminu Hassan","doi":"10.5171/2017.369352","DOIUrl":"https://doi.org/10.5171/2017.369352","url":null,"abstract":"id=1860985 [4 Jun 2013]. • Bayoud, S. & Kavanagh, M. (2012) Factors Influencing Levels of CSR Disclosure by Libyan firms: A Mixed study, International Journal of Economics & Finance, 4, 13-29 • Belal, R & Owen, D (2007) The Views of Corporate Managers on the Current State of, & Future Prospects for, Social Reporting in Bangladesh: An EngagementBased Study, Accounting, Auditing & Accountability Journal 20, 472-494. • Belal, R & Momin, M (2009) Corporate Social Reporting (CSR) in Emerging Economies: A Review & Future Direction. In: Tasmania, M. & Uddin, S. (eds.) Research in Accounting in Emerging Economies. Emerald Group Publishing Limited. • Belal, R (1999) Corporate Social Reporting in Bangladesh, Social & Environmental Accountability Journal, 19, 8-12. • Belkaoui, A & Karpik, P (1989) Determinants of the Corporate Decision to Disclose Social Information, Accounting, Auditing & Accountability Journal, 2, 36-51 • Blacconiere, G & Patten, M 1994. Environmental Disclosures, Regulatory Costs, & Changes in Firm Value. Journal of Accounting & Economics. 18, 357-377. • Brammer, S. & Pavelin, S. (2006) Voluntary Environmental Disclosures by Large UK Companies, Journal of Business Finance & Accounting, 33, 1168-1188 • Branco, M. & Rodrigues, L. (2008) Factors Influencing Social Responsibility Disclosure by Portuguese Companies, Journal of Business Ethics, 83, 685-701. • Burrell, G. & Morgan, G. (1979) Sociological Paradigms & Organizational Analysis: Elements of the Sociology of Corporate Life, London, Heinemann. • Carroll, B. (1991) The Pyramid of CSR: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 34, 39-48. • Clarkson, M. E. (1995) A Stakeholder Framework for Analyzing & Evaluating Corporate Social Performance. The Academy of Management Review, 20, 92117. • Cormier, D. & Gordon, I. (2001) An Examination of Social & Environmental Reporting Strategies. Accounting, Auditing & Accountability Journal, 14, 587-616 • Cormier, D. & Magnan, M. (2003a) Does disclosure matter? CA Magazine, 136, 43-45. • Cormier, D. & Magnan, M. (2003b) Environmental Reporting Management: A Continental European Perspective. Journal of Accounting & Public Policy, 22, 43-62. • Cormier, D., Ledoux, M., Magnan, M. & Aerts, W. (2010) Corporate Governance & Information Asymmetry between Managers & Investors. Corporate Governance, 10, 574-589. • Cormier, D., Magnan, M. & VanVelthoven, B. (2005) Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures or Institutional Conditions? European Accounting Review, 14, 3-39. • Cowen, S., Ferreri, L. & Parker, L. (1987) The Impact of Corporate Characteristics on Social Responsibility Disclosure: A Typology & Frequency-Based Analysis. Accounting, Organizations & Society, 12, 111-122. • Deegan, C. & Gordon, B. (1996) A Study of the Environmental Disclosure Practices Journal of Accounting and Auditing: Research & Practice 22 _____________________________________________________","PeriodicalId":413203,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114869597","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}