The field of Corporate Social Responsibility (CSR) has been growing very exponentially over the past decade. There are continuous opposing views of the role of the firms in society and disagree-ments as to whether wealth maximization should be the sole goal of any corporations out there. With Insurance companies facing and fulfilling in the intense demand of diverse stakeholders, this study explores the impact of CSR disclosures on Financial Performance among the listed domestic-owned companies in Malaysian insurance sector. Although CSR is a hot topic in Malaysia and throughout various industries, no detailed study has been conducted to ascertain whether Malaysian insurance companies derive any benefits therefrom. The study examines the impact of CSR on financial performance using an extensive content analysis method on annual reports from 13 domestic-owned Malaysian insurance companies over the past 9 years (2008-2017). The content analysis data is further transformed into GRI CSR Disclosure Index table before matching the findings against the Financial Performance indicators (return on assets (ROA), return on equities (ROE) and earnings per share (EPS)). The relationship between CSR and ROA, ROE and EPS is tested using correlation analysis. The results indicate significant relationship between CSR disclosure and Financial Performance; designates CSR has significant impact on ROA; whereas relationship between CSR and ROE & EPS is found to be insignificant. The study suggests and indicates that insurance companies in Malaysia ought to carry out efforts continually in a bigger scale so that their CSR activities are more aligned with the reporting regulatory standards as well as to bring a positive impact in the current prospect. In addition, the remedial action proposed by Bursa Malaysia from year 2016 is expected to improve the findings of this study and bring a tremendous improvement to the exiting regulatory guidelines.

Fintech, characterized by the intersection of finance and technology, has globally transformed the financial landscape, reshaping traditional banking models as its innovations continue to unfold. The current study seeks to provide a comprehensive examination of the impact of fintech on the financial performance of Saudi banks. Nine Saudi national banks were investigated. The data were gathered from the annual reports from 2017 to 2022. The study followed multiple regression to test the relationship between factors. The study found that there was no notable impact of FinTech tools, such as Banking messages, Internet banking, Mobile applications, and Digital transfers, on return on assets (ROA) and return on equities (ROE) when looking at each tool individually. Nevertheless, when considering all these tools collectively, there is a considerable influence of 93.2% on ROA, and 84.2%, on ROE.

This study mainly aimed to examine the effect of internal risks on the financial performance of the Jordanian commercial banks. The study sample comprised the entire commercial banks that are included in the Amman Stock Exchange (ASE) spanning the period from 2009 to 2019. The study formulated four hypotheses, which are related to the effects of liquidity risk and leverage risk on the bank’s performance, proxied by ROA and ROE. Based on the results, liquidity risk did not have a significant effect on both ROA and ROE, while leverage risk did not have a significant effect on ROA, but it did on ROE. It can thus be concluded that the use of financial leverage should be taken into consideration because of its negative influence on the banks’ financial performance, specifically on the shareholders’ returns. It is recommended that future studies examine the effect of additional risk types, like credit risk and operational risk on the performance of banks.

This study aimed to analyze the impact of government ownership on Indonesia’s SOE’s financial performance, measured by Return on Assets (ROA) and Return on Equity (ROE) of 20 SOEs that are listed on the Indonesia Stock Exchange during the period 2013 – 2019, using the panel data models. According to the results, government ownership has a positively significant impact on the firm performance (ROA and ROE). Furthermore, the results show that along with government shares, debt to equity ratio, dividend payout ratio, and log of total assets also have significant relationships to the firm performance.

This research is conducted to evaluate the determinants influencing the profitability of the food-processing firms in Vietnam. Data was collected from audited financial statements from the food-processing firms listed on the Vietnam Stock Exchange from 2012 to 2018 and panel regression model was used in the research (PLS). We selected the methods of testing the model's defects. The testing methods employed in this study were Pearson model, Hausman model, especially the relationship between FEM and REM; Modified Wald Test, Wooldridge test (for autocorrelation in panel data), and lastly Multicollinearity test based on VIF coefficient. The results indicate that Total-Debt-to Total-Equity and Long-term-Debt (TDTELT) had positive influence on profitability. However, Debt Ratio (DR), Short-term Debt Ratio (SDR), Long-term Debt Ratio (LDR) had negative impacts. Fixed Assets to Total Assets (FATA) and Firm size (SIZE) impact Return on Assets (ROA) without statistical significance.

This paper presents an empirical investigation to study the relationship between the liquidity and the reward of board of directors on 136 selected firms listed on Tehran Stock Exchange over the period 2007-2011.The study considers nine different factors including return on assets (ROA), return on equities (ROE), Q-Tobin, changes of ROA and ROE, etc. In our study, there is a direct relationship between firm sizes with reward of board & apos; s directors. In addition, there is a direct relationship between changes of ROE with reward of board & apos; s directors. Moreover, there is a direct relationship between changes of operational cash flow with reward of board & apos; s directors. Finally, there is a direct relationship between changes of Q-Tobin ratio with reward of board & apos; s directors but the relationship was reverse for some years. These evidences confirm that there was a meaningful relationship between rewarding board of directors and share liquidity.

This paper studies the effects of cash conversion cycle (CCC) and size of selected firms listed on Tehran Stock Exchange (TSE) on four variables including return of assets, return of equities, tangible assets and equity multiplier. The study selects a sample of 105 firms listed on TSE and divides them into two groups of big and small sized companies over the period 2008-2012. Using a regression analysis, the study confirmed a meaningful relationship between different variables. In other words, in our survey, CCC and size negatively influence on tangible assets, they positively influence on equity multiplier as well as ROA but the effects of CCC and size on ROE for small and big firms are mixed.

One of the primary duties of the depositary banks is to protect themselves against any possibility of bankruptcy. This requires the identification and measurement of risks, including default risk, which is important given the nature of the activities of banks. This paper presents an empirical investigation to study the relationship between default probability and some financial figures including operating cash flow, liabilities and return of equities. The proposed study of this paper uses historical data of twenty-two firms listed on Tehran Stock Exchange over the period 2008-2012. Default probability as the dependent variable is measured by the method developed by Moody’s KMV Company. The study uses linear regression model to examine the relationship between default probability and some independent variables. The results of the present study suggest that there were some reverse relationship between operating cash flow per share, return on equities and default probability. In addition, there was a direct relationship between log facilities and default probability. However, there was not any relationship between net sales and default probability.

During the past few years, there have been growing interests among researchers to study the effect of block share ownership on corporate earning especially in developing countries. The purpose of this paper is to consider the impact of block ownership on performance of firms in terms of profitability. The proposed study develops two econometric models and applies them on selected firms from Tehran Stock Exchange over the period 2002-2010. The primary objective of this survey is to find the relationship between return of assets and Tobin & apos; s Q as dependent variables with eight independent variables including company size, sales growth, block ownership, debt and liability ratios, etc. The results of implementation of ordinary least squares on two econometric models reveal that while there is no meaningful relationship between return of asset and block ownership there is a meaningful relationship between block ownership and Tobin & apos; s Q.