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Do corporate social responsibility practices affect the relative efficiency of Egyptian conventional and Islamic banks?
Faculty
Commerce
Year:
2021
Type of Publication:
ZU Hosted
Pages:
1-24
Authors:
Ahmed Mohamed Ahmed Attya
Staff Zu Site
Abstract In Staff Site
Journal:
International Journal of Emerging Markets Emerald Publishing Limited
Volume:
ahead-of-print
Keywords :
, corporate social responsibility practices affect , relative
Abstract:
Abstract Purpose – This study assesses the impact of corporate social responsibility (CSR) practices on the relative efficiency of conventional and Islamic Egyptian banks in the period 2012–2018. Design/methodology/approach – A three-stage approach is adopted. First, data envelopment analysis (DEA) is used to assess the relative efficiency of Egyptian banks. Second, a CSR index is designed and used to assess the extent of aggregate CSR practices in Egyptian banks, together with their sub-dimensions. Third, a Tobit regression model is used to examine the impact of CSR on the technical efficiency of these banks. Findings – There is no statistically significant difference between conventional and Islamic banks as regards their purely technical efficiency. Egyptian banks, on average, have achieved a medium score in their practices of CSR and conventional and Islamic banks have not shown significant differences, except in 2018. Moreover, the aggregate CSR practices positively affect the technical efficiency of Egyptian banks. The practices of the CSR sub-dimensions, apart from the community sub-dimension, also affect the banks’ technical efficiency. Practical implications – The legislative institutions and the Central Bank should enhance CSR practices in Egyptian banks, particularly the practices related to customers and the community, in order to enhance the purely technical efficiency of these banks. Originality/value – The paper is original in investigating the impact of CSR on banks’ relative efficiency in Egypt. Keywords CSR, DEA, Conventional banks, Islamic banks, Emerging markets Paper type Research paper
Author Related Publications
Ahmed Mohamed Ahmed Attya, "“Measuring the operational and financial efficiency using a Malmquist data envelopment analysis: a case of Egyptian hospitals”", Emerald, 2020
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Ahmed Mohamed Ahmed Attya, "Assessing the Healthcare Systems of European Countries with Covid-19 Using Data Envelopment Analysis", Springer, 2021
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Department Related Publications
Abubakr Mohamed Ahmed Yousef, "إختبار العلاقة بين خصائص الشركات ومؤشر المسئولية المصري (ESG): دراسة إمبريقية", مجلة البحوث التجارية, 2015
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Abubakr Mohamed Ahmed Yousef, "قياس أثر شفافية الإفصاح بالتقارير المالية علي دقة تنبؤات المحللين الماليين بأسعار الأسهم (دراسة إمبريقية)", مجلة البحوث التجارية, 2015
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Elsayed Ahmed Mahmoud Fouda, "نموذج مقترح لزيادة فعالية الدلالة القيمية للمعلومات باستخدام مدخل التحليل الأساسي بالتطبيق على سوق الأوراق المالية في مصر - دراسة اختبارية", كلية التجارة - جامعة الزقازيق, 2016
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Ahmed Mohamed Salah, "أنشطة التحوط : دليل علي بطء الاستجابة المحاسبية لمتغيرات الواقع الأقتصادى مجلة الدراسات والبحوث التجارية", كلية التجارة جامعة الزقازيق, 1995
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Ahmed Mohamed Salah, "استخدام نظام محاسبة التكاليف على أساس النشاط ABC في إدارة تكاليف التوزيع المتكامل LOGISTICS COSTS", مجلة الدراسات والبحوث التجارية , كلية التجارة ببنها, 1996
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