MARC details
000 -LEADER |
fixed length control field |
02826cam a2200313 a 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
EG-GiCUC |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
211124s2021 ua f m 000 0 eng d |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
EG-GiCUC |
Language of cataloging |
eng |
Transcribing agency |
EG-GiCUC |
041 0# - LANGUAGE CODE |
Language code of text/sound track or separate title |
eng |
049 ## - LOCAL HOLDINGS (OCLC) |
Holding library |
Deposite |
097 ## - Thesis Degree |
Thesis Level |
Ph.D |
099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) |
Classification number |
Cai01.05.02.Ph.D.2021.Ha.E |
100 0# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Hanan Adel Abdelaziz Elgamal |
245 10 - TITLE STATEMENT |
Title |
Examining the association between human rights disclosures, corporate governance mechanisms, and firm performance : |
Remainder of title |
An empirical study / |
Statement of responsibility, etc. |
Hanan Adel Abdelaziz Elgamal ; Supervised Tariq Hassaneen Ismail , Hala Abdelnaby Abdelfattah |
246 15 - VARYING FORM OF TITLE |
Title proper/short title |
اختبار العلاقة بين الإفصاح عن حقوق الانسان: آليات حوكمة الشركات وأداء المنشأة : |
Remainder of title |
دراسة عملية |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
Cairo : |
Name of publisher, distributor, etc. |
Hanan Adel Abdelaziz Elgamal , |
Date of publication, distribution, etc. |
2021 |
300 ## - PHYSICAL DESCRIPTION |
Extent |
166 Leaves ; |
Dimensions |
30cm |
502 ## - DISSERTATION NOTE |
Dissertation note |
Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting |
520 ## - SUMMARY, ETC. |
Summary, etc. |
The main purpose of this thesis is to explore the impact of human rights disclosures - as one aspect of corporate social responsibility report - on the firm{u2019}s performance in Egypt as a developing country. This is to be done through analyzing the role that the board of directors - as a corporate governance mechanism - plays in disclosing human rights practices. Annual reports of firms listed on the Egyptian Stock Exchange (EGX) have been examined during the period of 2015-2019. The final sample consists of 72 non{u2013} financial firms from 10 different industries and comprises of 360 observations. Regression analysis is employed to test the hypotheses developed. The results provide strong evidence that there is a positive association between the human rights disclosures and the firm performance. Also, there is an association between corporate governance mechanisms and the firm performance. However, the results do not support an empirical evidence that corporate governance mechanism, specifically, board of directors, moderate the association between human rights disclosures and firm performance. This thesis contributes to the literature, where it represents one of the first attempts in the Egyptian setting and the MENA region to examine the impact of human rights disclosures on the firm performance.The findings are useful to regulators and top managers who are interested in improving human rights disclosures and corporate governance practices in Egypt |
530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
Additional physical form available note |
Issued also as CD |
653 #4 - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Board of Directors |
653 #4 - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Corporate Governance Mechanisms |
653 #4 - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Corporate Social Responsibility |
700 0# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Hala Abdelnaby Abdelfattah , |
Relator term |
|
700 0# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Tariq Hassaneen Ismail , |
Relator term |
|
905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
Cataloger |
Nazla |
Reviser |
Revisor |
905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
Cataloger |
Shimaa |
Reviser |
Cataloger |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Dewey Decimal Classification |
Koha item type |
Thesis |