TY  - BOOK
AU  - Hanan Adel Abdelaziz Elgamal
AU  - Hala Abdelnaby Abdelfattah , 
AU  - Tariq Hassaneen Ismail , 
TI  - Examining the association between human rights disclosures, corporate governance mechanisms, and firm performance : : An empirical study  / 
PY  - 2021///
CY  - Cairo : 
PB  - Hanan Adel Abdelaziz Elgamal , 
KW  - Board of Directors
KW  - Corporate Governance Mechanisms
KW  - Corporate Social Responsibility
N1  - Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD
N2  - 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
ER  -