Publisher:October University For Modern Sciences and Arts
Series Info:Accounting Graduation Projects 2020- 2022;
Type:Other
Keywords:university of modern sciences and arts
,
MSA university
,
October university for modern sciences and arts
,
جامعة أكتوبر للعلوم الحديثة و الأداب
,
Corporate Social Responsibility
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, Corporate Governance,
,
Board of directors,
,
Bank performance
Abstract:
This study aims to examine the effect of corporate social responsibility practices on banks performance. In addition, it investigates how one of the corporate governance mechanisms (Board of directors’ characteristics) can moderate this relation. The study uses all banks in Egypt (listed and non-listed in EGX) for years (2017-2020). To test the research hypotheses, descriptive analysis, Pearson’s correlation and multiple regression analysis are used. Results show that there is no effect of CSR on bank performance. Moreover, the moderating board of director characteristics (size & meeting) have no effect on the relation between CSR and bank performance. However, BOD gender is one of the board of directors’ characteristics that affect negatively on the relation between CSR and bank performance.
