Governance Accounting Archive Review

Effect of green management on firm’s financial performance

Dr. Ali Khan, Dr. Fatima Ahmed — Sun, 31 Mar 2024 00:00:00 +0200

In recent years, there has been a growing emphasis on sustainable business practices and environmental management within the corporate sector. This study aims to investigate the effect of green management on firm's financial performance, analyzing the relationship between environmental initiatives and economic outcomes. Drawing upon existing literature and empirical evidence, this scholarly article provides a comprehensive examination of the potential impacts of green management practices on various financial metrics such as profitability, return on investment, and market value. By synthesizing findings from diverse studies, this research contributes to a deeper understanding of how adopting environmentally responsible strategies can influence the financial performance of firms across different industries and geographical regions. The findings of this study have implications for corporate decision-makers, investors, policymakers, and other stakeholders interested in fostering sustainable development and enhancing economic value through environmental stewardship.

Impact of Corporate Governance on Capital Structure

Charlotte Hughes, Ph.D, Benjamin Reynolds, M.A. — Sun, 31 Mar 2024 00:00:00 +0200

This study aims to investigate the influence of corporate governance on the capital structure of non-banking firms in Pakistan. The research sample comprises thirty prominent firms that are either situated or functioning in Pakistan and are registered on the Karachi Stock Exchange (KSE). We employed the ordinary least squares regression technique to ascertain the nature of the correlation between corporate governance characteristics and the capital structure of the business. Although Pakistani companies' corporate governance systems are not highly developed, the analysis demonstrates that they do exert a significant influence on the organisational structure of enterprises to some degree. The findings suggest a considerable inverse correlation between the debt ratio and board composition, CEO duality, ownership concentration, and profitability. This relationship has statistical significance. Therefore, it is clear that any increase in these variables could lead to a decrease in the debt ratio. The debt ratio exhibits a positive correlation with director salary, tangibility of assets, and size. Additionally, the association between the debt ratio and board size is both positive and significant. Nevertheless, the association between board size and debt ratio is not significant.

Effective Supply Chain Management Strategies for Improved Operational Efficiency

Dr. Ali Khan, Dr. Aisha Malik — Sun, 31 Mar 2024 00:00:00 +0200

Supply chain management (SCM) plays a crucial role in the success of businesses by ensuring efficient flow of goods and services from suppliers to end consumers. In today’s dynamic and competitive business environment, adopting effective SCM strategies is imperative for organizations to enhance operational efficiency and maintain a competitive edge. This scholarly article examines various strategies that organizations can employ to optimize their supply chain processes and achieve improved operational efficiency. The article discusses the importance of collaboration among supply chain partners, integration of technology, adoption of lean principles, implementation of sustainable practices, and the use of data analytics in decision-making processes. Furthermore, it explores the challenges associated with implementing these strategies and provides recommendations for overcoming them. By implementing effective SCM strategies, organizations can streamline their operations, reduce costs, minimize risks, and enhance customer satisfaction, ultimately leading to sustainable growth and profitability.

The Examination Of Corporate Governance And Company Profitability Developed And Developing Economies.

Hassan Iftikhar, Rabia Yousaf, Zain Jawad — Sun, 31 Mar 2024 00:00:00 +0200

This study will use a framework based on agency theory to conduct a thorough investigation of how corporate governance regimes impact the profitability of enterprises in both developed and developing nations. Study findings indicate that there might be significant disparities in organisational efficiency between developed and poor nations. It is recognised that industrialised countries have distinct challenges. In order to provide a comprehensive response to this issue, the literature review encompasses significant research conducted in both well-established and emerging economies. A comprehensive study was conducted to evaluate the specific influence of different corporate governance systems on profitability. This inquiry was carried out in line with the existing body of research on accounting and finance. Insufficient focus has been given to the complex interplay between specific components of corporate governance systems and their potential influence on total profitability. This research aims to provide a comprehensive analysis that considers the overall influence of several corporate governance difficulties on business profitability. The aim of this study is to attain this objective in order to address the existing void. This research will provide illumination on both mature economies and nascent ones.

Effect of Corporate Governance on Bank Productivity

Dr. Ali Khan, Dr. Fatima Ahmed — Sun, 31 Mar 2024 00:00:00 +0200

In the contemporary financial landscape, corporate governance plays a pivotal role in shaping the operational efficiency and performance of banking institutions. This scholarly article delves into the intricate relationship between corporate governance practices and bank productivity, drawing upon empirical evidence and theoretical frameworks. The study adopts a multidimensional approach to examine how various aspects of corporate governance, including board structure, executive compensation, transparency, and accountability mechanisms, influence the productivity levels of banks. Through a comprehensive review of existing literature, the article synthesizes insights to elucidate the mechanisms through which corporate governance exerts its effects on bank productivity. Furthermore, the article explores the moderating factors that may influence the strength and direction of this relationship, such as regulatory environment, market competition, and technological advancements. By considering these contextual factors, the study provides a nuanced understanding of the complexities involved in assessing the impact of corporate governance on bank productivity. The article discusses practical implications for policymakers, regulators, and banking executives, highlighting the importance of implementing effective governance mechanisms to enhance productivity and mitigate risks within the banking sector. By fostering transparency, accountability, and strategic decision-making, robust corporate governance frameworks can contribute to the long-term sustainability and resilience of banks in an increasingly dynamic and competitive environment. In article contributes to the existing body of knowledge by offering insights into the nuanced interplay between corporate governance and bank productivity. By synthesizing empirical evidence and theoretical perspectives, the study provides a comprehensive understanding of the mechanisms through which governance practices influence the performance of banks, thereby informing future research directions and policy interventions aimed at fostering a sound and efficient banking sector.

Impact of Corporate Governance on Financial Performance:

Dr. Muhammad Farooq Jan, Dr. Saima Nawaz — Sun, 31 Mar 2024 00:00:00 +0200

Corporate governance has emerged as a critical factor influencing the financial performance of companies worldwide. This scholarly article aims to examine the intricate relationship between corporate governance mechanisms and financial performance, drawing upon empirical evidence and theoretical frameworks. By analyzing various dimensions of corporate governance, including board composition, executive compensation, transparency, and accountability, this study seeks to provide insights into how effective governance practices contribute to enhancing financial performance and shareholder value. Additionally, the article explores the role of regulatory frameworks and institutional factors in shaping corporate governance practices and their impact on financial outcomes. Through a comprehensive review and synthesis of existing literature, this article offers valuable perspectives for academics, practitioners, policymakers, and investors interested in understanding the dynamics between corporate governance and financial performance.

Effect of Corporate Governance on Tax Avoidance

Dr. Muhammad Asif Khan, Dr. Sadia Khan — Sun, 31 Mar 2024 00:00:00 +0200

This paper explores the relationship between corporate governance mechanisms and tax avoidance practices within firms. Tax avoidance has garnered significant attention from scholars and policymakers due to its implications for corporate financial performance, shareholder value, and societal welfare. Corporate governance, as a system of controls and mechanisms designed to ensure accountability and transparency in decision-making processes, plays a crucial role in shaping firms' tax behavior. Through a comprehensive review of existing literature and empirical evidence, this study elucidates the various channels through which corporate governance influences tax avoidance strategies. Key governance mechanisms such as board composition, executive compensation structures, ownership concentration, and the presence of independent directors are examined in relation to their effects on tax planning and compliance. The findings contribute to a deeper understanding of the complex interplay between corporate governance and tax management strategies, highlighting implications for both academic research and practical policymaking.

Effect of Fintech in banking industry

Dr. Aisha Khan, Dr. Ali Raza — Sun, 31 Mar 2024 00:00:00 +0200

The integration of financial technology (fintech) into the banking industry has catalyzed a transformative shift in traditional banking practices. This scholarly article delves into the multifaceted effects of fintech on the banking sector, examining its implications on various aspects including customer experience, operational efficiency, risk management, and regulatory compliance. Through a comprehensive review of existing literature and empirical evidence, this article elucidates the opportunities and challenges posed by fintech adoption, offering insights into how banks can strategically navigate this evolving landscape to thrive in the digital age. By exploring case studies and industry trends, this research underscores the imperative for banks to embrace innovation, collaborate with fintech firms, and adapt their business models to remain competitive and sustainable in an increasingly digitized financial ecosystem.

Entrepreneurial Leadership And New Ventures: Nurturing Innovation And Growth

Dr. Saima Javaid, Dr. Nabeel I. Ashraf — Sun, 31 Mar 2024 00:00:00 +0200

Entrepreneurial leadership plays a pivotal role in fostering innovation and facilitating the growth of new ventures. This scholarly article explores the dynamic relationship between entrepreneurial leadership and the initiation, development, and sustainability of new ventures. Drawing upon existing literature and case studies, it elucidates the key characteristics and behaviors of entrepreneurial leaders that are conducive to fostering innovation and driving growth in nascent enterprises. Furthermore, it examines the challenges faced by entrepreneurial leaders in navigating the uncertain and turbulent landscape of new ventures, and proposes strategies to effectively address these challenges. The article underscores the importance of entrepreneurial leadership in cultivating a culture of creativity, risk-taking, and resilience within new ventures, thereby enabling them to adapt to changing market dynamics and capitalize on emerging opportunities. Ultimately, it highlights the imperative for aspiring entrepreneurs and organizational leaders to cultivate and embody the attributes of entrepreneurial leadership in order to drive innovation and sustainable growth in the contemporary business environment.