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Basic objective of this research was to discover the impact of Leverage on Risk and Profitability. For this purpose main focus of research was SMEs and Commercial sector of Pakistan. Leverage has three types DOL, DFL and DTL. And these three types of leverage are independent variables for this research while dependent variables of this research are ROE, ROA, ROS, GM and Risk. Further sales growth is also used as control variable in this research. Time frame for data analysis was 3 years from 2012 to 2014. Sample size for this research is 61 SMEs and Commercial sector organizations. Secondary data was used in this research and data was collected by using different data collection methods. SPSS version 20 was used to analyze data. Linear regression analyses were used to check the significant relationship between independent variables and dependent variables. This research is limited to just SMEs and Commercial sector organization so we cannot use these results for overall industry or sectors. This research is entirely new research for SMEs and Commercial sector organizations.
Javed Iqbal; Moeed Ahmad Sandhu; Zubair Ahmad; Muhammad Hamza Javed; Waris Ali. Impact of Leverage and Risk Exposure on Financial Performance in SMEs of Northern Punjab. Journal of Accounting and Finance in Emerging Economies 2018, 4, 17 -28.
AMA StyleJaved Iqbal, Moeed Ahmad Sandhu, Zubair Ahmad, Muhammad Hamza Javed, Waris Ali. Impact of Leverage and Risk Exposure on Financial Performance in SMEs of Northern Punjab. Journal of Accounting and Finance in Emerging Economies. 2018; 4 (1):17-28.
Chicago/Turabian StyleJaved Iqbal; Moeed Ahmad Sandhu; Zubair Ahmad; Muhammad Hamza Javed; Waris Ali. 2018. "Impact of Leverage and Risk Exposure on Financial Performance in SMEs of Northern Punjab." Journal of Accounting and Finance in Emerging Economies 4, no. 1: 17-28.
The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company profitability, environmental sensitivity, and to be a multinational subsidiary have a significant positive relationship with CSR disclosure. This indicates that different aspects of corporate social visibility are associated with CSR disclosure. We assert that highly socially visible companies, prone to pressures from various actors of the society such as the media, NGOs, the government, and other stakeholders, appear to disclose CSR information to manage relationships with these actors.
Waris Ali; Maha Faisal Alsayegh; Zubair Ahmad; Zeeshan Mahmood; Javed Iqbal. The Relationship between Social Visibility and CSR Disclosure. Sustainability 2018, 10, 866 .
AMA StyleWaris Ali, Maha Faisal Alsayegh, Zubair Ahmad, Zeeshan Mahmood, Javed Iqbal. The Relationship between Social Visibility and CSR Disclosure. Sustainability. 2018; 10 (3):866.
Chicago/Turabian StyleWaris Ali; Maha Faisal Alsayegh; Zubair Ahmad; Zeeshan Mahmood; Javed Iqbal. 2018. "The Relationship between Social Visibility and CSR Disclosure." Sustainability 10, no. 3: 866.
This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE) for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC) is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social) and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.
Zeeshan Mahmood; Rehana Kouser; Waris Ali; Zubair Ahmad; Tahira Salman. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability 2018, 10, 207 .
AMA StyleZeeshan Mahmood, Rehana Kouser, Waris Ali, Zubair Ahmad, Tahira Salman. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability. 2018; 10 (1):207.
Chicago/Turabian StyleZeeshan Mahmood; Rehana Kouser; Waris Ali; Zubair Ahmad; Tahira Salman. 2018. "Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study." Sustainability 10, no. 1: 207.