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1 – 5 of 5Tariq H. Ismail, Esraa Saady Mohamed Zidan and Emad Ali Seleem
This study aims to theoretically investigate the effect of activating corporate governance (CG) mechanisms on the association between adopting corporate social responsibility…
Abstract
This study aims to theoretically investigate the effect of activating corporate governance (CG) mechanisms on the association between adopting corporate social responsibility (CSR) and tax avoidance (TA). Based on the analyzing of the previous studies, the authors support the results of studies that found a positive effect for activating CG on the adoption of CSR. Also, they found that there is a negative impact of activating CG mechanisms on TA, as CG includes controls and procedures that contribute to limiting opportunistic behaviors of management and ensures making decisions that maximize value for shareholders. To the best of the authors' knowledge, it is the only chapter that examines the effect of activating CG mechanisms on the association between CSR and TA.
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Bushra Zulfiqar, Muhammad Arshad Mehmood, Akmal Shahzad Butt and Anum Shafique
This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and…
Abstract
This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and Pakistan for the purpose of the study. A composite variable of CG index and environmental, social, and governance (ESG) index is used to test the impact on the firm performance. Separate country wise and overall analysis is obtained. Regression analysis is used to obtain the results. Two measures of performance are used, one is return on assets (ROA) and other is Tobin Q. The findings of the study reveal that there is an impact of corporate governance index (CGI) on firm performance (overall and country wise) whereas ethical investment (EI) has an impact on firm performance when tested overall and no impact when checked for country wise results. The results further show that on country level, increase in CG measures may lead to positive results, but at the macro level, it may lower the performance. On the other hand, at the micro level, ethical finance may not show its impact; however, at the macro level, it has an impact. The study has implications for the investors and policymakers.
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Rahila Huma Anwar, Urooj Yahya and Sajida Zaki
Before the British colonial regime, Muslims in South Asia recognized a transnational notion of education that stretched on all sides, including the Middle East, Africa, Europe…
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Before the British colonial regime, Muslims in South Asia recognized a transnational notion of education that stretched on all sides, including the Middle East, Africa, Europe, and Central and South-East Asia, with a great social awakening and consciousness about the importance of inclusive education. Academia included theological and secular subjects and focused on producing thoughtful, sophisticated, and confident individuals ready to defend their beliefs with sound knowledge and reasoning. However, the British Raj in the 19th and 20th centuries had a lasting and indelible impression on the Muslims and the Islamic education system. British colonial regime challenged the theological discourse and education and compelled a Western style of education. These transformations in the education system raised several dilemmas and impasses for the Muslims of South Asia. Pakistan has remained a silent recipient of this tension underpinned in its educational systems even before its inception. This chapter traces the roots of education systems operating in Pakistan starting from the ninth century with the victory of Mohammad Bin Qasim through the 19th-century colonial rule of Great Britain until today, when the country offers a blend of diverse education systems. The study explores values embedded in different education systems operating in Pakistan. It is essential to understand the values inherent in these systems to see the harmony or conflict prevailing as a consequence which might have repercussions for the different societal segments and communities. Renewed focus toward value realization will facilitate refining educational frameworks and a promise for the acceptance of global and international advancements.
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