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The relationship between corporate social responsibility and financial performance of Iraqi Corporations: A literature review

Azam Abdel Hakeem Khalid Ahmed

Abstract

This paper aims to explore past researches that examine the relationship between corporate social responsibility (CSR) and financial performance. The researcher intends to conduct researches that examine the relationship between CSR and financial performance in Iraq corporations. This paper highlights review of literatures from various countries that examine relationships between CSR with financial performance. This paper is based on secondary sources which are accumulated from many researches in Malaysia, Australia, UK, Indonesia, Sri Lanka, Nigerian, and Jordan. The study uses information generated from literature reviewed from different researchers relating to the topic. This method was applied by collecting information from journals and online sources relating to the issue under consideration. Regression analysis documents significant evidence to support a positive relationship between CSR and financial performance. Evidence suggests that CSR leads to good financial performance in .....

Article Published 2019 2792 hits Available

The relationship between transparency and financial performance in Iraqi corporations

Azam Abdel Hakeem Khalid

Abstract

This study aimed to examine the relationship between transparency and corporate financial performance. This study based on a sample of 25 corporations listed on Iraq stock exchange (ISX). Information related to research variables is for 2014-2017 (4-year period). To investigate the association between variables of this research, the transparency (ownership structure and stakeholder’s rights (OWSR), financial and nonfinancial information (FNF) and board of directors (BOD) dimensions) as independent variable and corporate financial performance based on accounting data, return on assets (ROA), return on equity (ROE) and return on investment (ROI) as dependent variable are considered. In this study, to analyze research data and the models estimation, the Ordinary Least Square (OLS) regression test was used. For this purpose, 80 items were analyzed in three indictors which are ownership structure and stakeholder’s rights, financial and non-financial information and board structure using.....

Article Published 2019 1251 hits Available

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