银行的环境报告是否影响其财务业绩?来自印度的证据

IF 6.3 3区管理学 Q1 BUSINESS

International Journal of Bank Marketing Pub Date : 2023-10-16 DOI:10.1108/ijbm-12-2022-0545

Deepthi S. Pawar, Jothi Munuswamy

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引用次数: 0

摘要

本研究旨在探讨环境报告对印度银行财务绩效的影响。设计/方法/方法本研究基于二手数据。样本包括2016-2017年至2020-2021年NSE Nifty银行指数中列出的银行。通过内容分析技术获得环境报告数据。财务数据是从CMIE实力数据库中收集的。采用面板回归分析对数据进行分析。研究结果表明，环境报告对银行的ROA和ROE具有显著的负向影响。另一方面，环境报告对银行机构的每股收益没有显著影响。原创性/价值据作者所知，本研究是第一个对环境报告对财务绩效影响的稀缺文献做出贡献的研究，有针对性地在发展中国家银行业的背景下进行。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Does environmental reporting of banks affect their financial performance? Evidence from India

Purpose The present study aims to investigate the effect of environmental reporting on the financial performance of banks in India. Design/methodology/approach The study is based on the secondary data. The sample includes the banks listed in the NSE Nifty Bank Index from 2016–2017 to 2020–2021. The environmental reporting data was obtained through the content analysis technique. The financial data was collected from the CMIE Prowess database. Panel regression analysis was used to analyse the data. Findings The findings indicate a negative significant influence of environmental reporting on the ROA and ROE of banks. On the other hand, environmental reporting does not significantly influence the EPS of banking institutions. Originality/value To the best of the authors’ knowledge, this study is the first to contribute to the scarce literature on the influence of environmental reporting on financial performance, pertinently in the context of a developing nation's banking sector.

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来源期刊

International Journal of Bank Marketing BUSINESS-

CiteScore

10.70

自引率

18.90%

发文量

期刊介绍： International Journal of Bank Marketing (IJBM) aims to publish papers that relate to the marketing challenges of financial services providers around the globe. Preference is given to empirically-based research papers that expand on existing theories (or develop new ones) on customer behaviour in financial services settings. In addition, the journal is interested in helping academicians and practitioners in the field to better understand the discipline of financial services marketing, and as a result review papers and thought pieces are invited for submission.