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Your search keyword '"Non-financial firms"' showing total 5 results
Start Over Descriptor "Non-financial firms" Publisher elsevier
5 results on '"Non-financial firms"'

1. A comprehensive dataset of board of directors attributes of Pakistan stock exchange listed non-financial firms

Author

Sattar Khan and Yasir Kamal

Subjects
Board of directors, Audit committee, Corporate governance, Panel data, Non-financial firms, Pakistan stock exchange, Computer applications to medicine. Medical informatics, R858-859.7, Science (General), Q1-390
Abstract

The data set of this article is related to the paper “Do Board of Directors’ Characteristics Matter in Restraining Earnings Manipulation? Empirical Evidence from Pakistan Stock Exchange” Khan and Kamal, (2021) [1]. This data article presents the raw data of 315 non-financial listed firms of the Pakistan Stock Exchange (hereafter, PSX). The data relating to the Board of Directors has been manually extracted from 1890 annual reports of the concerned companies and the financial data were extracted from State Bank of Pakistan sources, business-recorder1 and PSX Data portal2. The dataset is an unbalanced panel data consisting of 1882 firms’ year's observations from 2014 to 2019 based on 315 non-financial listed firms consists of 20 variables. This paper's dataset is valid and useful for researchers/scholars in many ways such as linking the board of directors to corporate governance, internal governance vs external governance, audit quality, financial reporting quality, firm performance, industry performance, corporate social responsibility and government regulation.

Published
2022
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2. Datasets for corporate governance index of Jordanian non-financial sector firms

Author

Marwan Mansour, Hafiza Aishah Hashim, and Zalailah Salleh

Subjects
Corporate governance, Index, Non-financial firms, Jordan, Computer applications to medicine. Medical informatics, R858-859.7, Science (General), Q1-390
Abstract

This article covers comprehensive data on firm-level corporate governance practices as imposed by the Jordan Securities Commission (JSC). The study includes panel data for 95 non-financial Jordanian listed firms (industrial and service sector) in Amman Stock Exchange (ASE). The time frame used for this study is from 2012 to 2017. Data presented were extracted from the annual reports of each firm. The annual reports had been downloaded from the official website of the ASE. The data can be used easily by the researcher to develop and calculate a corporate governance index that involves thirty-two internal governance attributes and is comprised of three equally weighted sub-indices. The first sub-index which is “Disclosure and Transparency” consists of 15 unique attributes. While the second sub-index, “Board Effectiveness and Composition” consists of 9 unique attributes. The last sub-index which is “Shareholders Rights” consists of 8 unique attributes. Thus, the un-weighted corporate governance index has an important feature that is easily replicated and modified, enabling the researcher to rate firms based on an aggregate index score or by using the sub-indices score also.

Published
2020
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3. The religious fringe of Corporate Social Responsibility

Author

Hassan, M. K., Chiaramonte, L., Dreassi, A., Paltrinieri, Andrea, Pisera, S., Paltrinieri A. (ORCID:0000-0002-8172-9199), Hassan, M. K., Chiaramonte, L., Dreassi, A., Paltrinieri, Andrea, Pisera, S., and Paltrinieri A. (ORCID:0000-0002-8172-9199)

Abstract

In this paper, we explore how the adherence to Sharia principles in non-financial firms impacts on Corporate Social Responsibility (CSR) aptitudes, proxied by Environmental, Social and Governance (ESG) scores. By employing a worldwide dataset of 4,725 entities from 2002 to 2018, we find that Sharia-compliant firms are more likely to engage in sustainable and responsible practices, especially towards the environmental dimension. Evidence from a set of quasi-natural experiments, built around a range of significant natural disasters and social events, reveals a greater response of Sharia firms to CSR engagement, confirming the role played by faith-based business ethics in Islamic entities. Our results offer precious insight to policymakers and investors, suggesting that the integration of ethical and religious-oriented incentives can improve sustainability practices and resilience of firms.

Published
2022

4. The religious fringe of Corporate Social Responsibility

Author

M. Kabir Hassan, Laura Chiaramonte, Alberto Dreassi, Andrea Paltrinieri, Stefano Piserà, Hassan, M. Kabir, Chiaramonte, Laura, Dreassi, Alberto, Paltrinieri, Andrea, and Piserà, Stefano

Subjects
Islamic finance, Economics and Econometrics, Natural disaster, Differences-in-difference, Sharia-compliance, Islamic finance, Corporate social responsibility, Environmental social and governance, Social events, Religion, Social event, Settore SECS-P/11 - ECONOMIA DEGLI INTERMEDIARI FINANZIARI, Non-financial firms, Non-financial firm, Corporate social responsibility, Differences-in-differences, Islamic corporate finance, Natural disasters, Sharia-compliance, Finance
Abstract

In this paper, we explore how the adherence to Sharia principles in non-financial firms impacts on Corporate Social Responsibility (CSR) aptitudes, proxied by Environmental, Social and Governance (ESG) scores. By employing a worldwide dataset of 4,725 entities from 2002 to 2018, we find that Sharia-compliant firms are more likely to engage in sustainable and responsible practices, especially towards the environmental dimension. Evidence from a set of quasi-natural experiments, built around a range of significant natural disasters and social events, reveals a greater response of Sharia firms to CSR engagement, confirming the role played by faith-based business ethics in Islamic entities. Our results offer precious insight to policymakers and investors, suggesting that the integration of ethical and religious-oriented incentives can improve sustainability practices and resilience of firms.

Published
2022

5. Datasets for corporate governance index of Jordanian non-financial sector firms

Author

Hafiza Aishah Hashim, Marwan Mansour, and Zalailah Salleh

Subjects
Multidisciplinary, Index (economics), Jordan, Corporate governance, business.industry, Accounting, Business, Management and Accounting, Commission, lcsh:Computer applications to medicine. Medical informatics, Index, Shareholder, Non-financial firms, Stock exchange, Transparency (graphic), lcsh:R858-859.7, Business, lcsh:Science (General), Tertiary sector of the economy, Panel data, lcsh:Q1-390
Abstract

This article covers comprehensive data on firm-level corporate governance practices as imposed by the Jordan Securities Commission (JSC). The study includes panel data for 95 non-financial Jordanian listed firms (industrial and service sector) in Amman Stock Exchange (ASE). The time frame used for this study is from 2012 to 2017. Data presented were extracted from the annual reports of each firm. The annual reports had been downloaded from the official website of the ASE. The data can be used easily by the researcher to develop and calculate a corporate governance index that involves thirty-two internal governance attributes and is comprised of three equally weighted sub-indices. The first sub-index which is "Disclosure and Transparency" consists of 15 unique attributes. While the second sub-index, "Board Effectiveness and Composition" consists of 9 unique attributes. The last sub-index which is "Shareholders Rights" consists of 8 unique attributes. Thus, the un-weighted corporate governance index has an important feature that is easily replicated and modified, enabling the researcher to rate firms based on an aggregate index score or by using the sub-indices score also.

Published
2020

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