The impact of environmental, social, governance (ESG) disclosure on firm value and financial performance: evidence from Egypt during COVID 19
المؤلف
المصدر
Scientific Journal for Commerce and Finance
العدد
المجلد 42، العدد (s+conf)، ج. 1 (31 مايو/أيار 2022)، ص ص. 1-19، 19ص.
الناشر
تاريخ النشر
2022-05-31
دولة النشر
مصر
عدد الصفحات
19
التخصصات الرئيسية
الموضوعات
الملخص EN
Authority (FRA) No.
84 dated July 26, 2016, the board of directors of companies became responsible for issuing a corporate governance report that includes the extent of the company's compliance with the rules of governance as well as the extent of its implementation of environmental and societal obligations, noting that this disclosure will be mandatory for companies as of 2022.
This study aims to study the impact of disclosing the corporate governance report on both the company's value and its financial performance.
a sample of 61 companies listed in Egyptian Stock Exchange (EGX 100) for the years 2018-2021.
the results of the study indicate that ESG disclosure has an insignificant positive impact on ROA and COVID-19 has an insignificant negative impact on ROA.
Moreover, ESG disclosure has a significant positive impact on TOBIN'Q, and Covid-19 has an insignificant negative impact on TOBIN'Q.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Sirur, Muhammad Ibrahim. 2022. The impact of environmental, social, governance (ESG) disclosure on firm value and financial performance: evidence from Egypt during COVID 19. Scientific Journal for Commerce and Finance،Vol. 42, no. (s+conf)، ج. 1, pp.1-19.
https://search.emarefa.net/detail/BIM-1399302
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Sirur, Muhammad Ibrahim. The impact of environmental, social, governance (ESG) disclosure on firm value and financial performance: evidence from Egypt during COVID 19. Scientific Journal for Commerce and Finance Vol. 42, Special issue conference, p. 1 (May. 2022), pp.1-19.
https://search.emarefa.net/detail/BIM-1399302
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Sirur, Muhammad Ibrahim. The impact of environmental, social, governance (ESG) disclosure on firm value and financial performance: evidence from Egypt during COVID 19. Scientific Journal for Commerce and Finance. 2022. Vol. 42, no. (s+conf)، ج. 1, pp.1-19.
https://search.emarefa.net/detail/BIM-1399302
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references: p. 17-19
رقم السجل
BIM-1399302
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر