Effects of ceo incentives and corporate social responsibilities on financial performance

• Autorzy: Ady Sri Utami , Mohamad Shafi , Pantamee Abdurrahman Adamu , Keong Ooi Chee Keong , Hieu Vu Minh , Chong Kwong Wing

Identyfikatory

DOI

10.17512/pjms.2022.25.2.01

Warianty tytułu

PL

Wpływ zachęt dla dyrektorów generalnych i społecznej odpowiedzialności biznesu na wyniki finansowe

• Języki publikacji: EN

Abstrakty

EN

Banking financial performance is necessary for economic growth globally because the banking sector is the backbone of the economy. Recent economic uncertainty requires examining the banking sector's financial performance and improving accordingly. The present research, thereby, aims to scrutinize the influence of chief executive officers (CEO) incentives, corporate social responsibilities (CSR) such as social and environmental responsibilities, liquidity, and capital structure on the banking financial performance in ASEAN countries. Data from the hundred commercial banks (ten from each country) were taken in the time period of 2016-2020. Moreover, fixed effect model (FEM) was applied to test the association between the constructs. The findings revealed that the CEO incentives, social and environmental responsibilities, liquidity and capital structure are positively and significantly associated with banking financial performance in ASEAN countries. The regulators get help from the current study in formulating the regulation related to the banking sector performance by focusing on the CEO incentives and CSR responsibilities.

PL

Wyniki finansowe banków są niezbędne dla wzrostu gospodarczego na świecie, ponieważ sektor bankowy jest kręgosłupem gospodarki. Ostatnia niepewność gospodarcza wymaga zbadania wyników finansowych sektora bankowego i odpowiedniej poprawy. Niniejsze badanie ma zatem na celu zbadanie wpływu zachęt dyrektorów generalnych (CEO), odpowiedzialności społecznej przedsiębiorstw (CSR), takich jak odpowiedzialność społeczna i środowiskowa, płynność i struktura kapitału na wyniki finansowe banków w krajach ASEAN. Dane ze stu banków komercyjnych (po dziesięć z każdego kraju) zostały zebrane w okresie 2016-2020. Ponadto zastosowano model efektów stałych (FEM) do testowania powiązania między konstruktami. Wyniki ujawniły, że zachęty dla dyrektorów generalnych, obowiązki społeczne i środowiskowe, płynność i struktura kapitału są pozytywnie i znacząco powiązane z wynikami finansowymi banków w krajach ASEAN. Regulatorzy uzyskują pomoc z obecnego badania w formułowaniu regulacji związanych z funkcjonowaniem sektora bankowego, koncentrując się na zachętach dla prezesów i obowiązkach CSR.

Słowa kluczowe

EN

CEO incentives; corporate social responsibilities; banking financial performance; liquidity

PL

społeczna odpowiedzialność biznesu; wyniki finansowe banków; płynność

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2022
• Tom: Vol. 25, No. 2
• Strony: 9--20
• Opis fizyczny: Bibliogr. 30 poz., tab.

Twórcy

autor

Ady Sri Utami

• Economic and Business Faculty, University of Dr. Soetomo, Indonesia

autor

Mohamad Shafi

• School of Accounting and Finance, Faculty of Business and Law, Taylor’s University Malaysia

autor

Pantamee Abdurrahman Adamu

• School of Accounting and Finance, Faculty of Business and Law, Taylor’s University Malaysia

autor

Keong Ooi Chee Keong

• School of Accounting and Finance, Faculty of Business and Law, Taylor’s University Malaysia

autor

Hieu Vu Minh

• Faculty of Business Administration, Van Lang University, Vietnam

autor

Chong Kwong Wing

• School of Professional Studies, Taylor’s College, Subang Jaya, Selangor, Malaysia

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).