Search Results for corporate-profitability
Abstract
This research aims to demonstrate the role of adopting sustainability accounting as a modern approach in improving corporate profitability, through a case study of Gulf Commercial Bank At the Hilla branch, a questionnaire was prepared and distributed to 30 employees, and Tobin's Q formula was applied. The research's significance stems from the growing global interest in sustainability concepts and the necessity of integrating environmental, social, and economic dimensions into the accounting system to achieve sustainable financial performance. The research employed a descriptive-analytical methodology, collecting data from financial reports and utilizing analytical tools to measure the relationship between adopting sustainability accounting practices and profitability levels. The research concluded that there is a statistically significant positive relationship between adopting sustainability accounting and improved profitability at Gulf Commercial Bank By applying the equation and the results of the survey. These practices contributed to enhancing performance efficiency, reducing long-term costs, and improving corporate reputation, all of which positively impacted financial results. The research recommends promoting the adoption of sustainability accounting in Iraqi banks and companies, developing related disclosure standards, and raising awareness among senior management about its importance in achieving a sustainable competitive advantage.
Abstract
Th The research paper aims to test the extent of the impact of bonuses granted to board members on the profitability of companies measured by the rate of return on assets and the rate of return on equity. A sample of companies listed on the Gulf Stock Exchange, including the Iraq Stock Exchange, was used for the period (2015-2022). The descriptive and analytical approach was used for the data and information contained in the reports and statements of the companies in the research paper sample. Ready-made software, including Excel 2010 and STATA, was also used to test the research hypotheses, answer the research paper’s problem questions, and reach the objectives. The research hypotheses were tested through the use of the approved multiple regression model (panel data). The research paper concluded the importance of bonuses granted to employees at various administrative levels. There is also a group of mechanisms that enhance the profitability of companies. On the analytical side, it was found that there is a statistically significant correlation between bonuses granted to board members and the rate of return on assets. The same is true for the relationship between board members’ bonuses and the rate of return on equity. It was also a positive and significant correlation. Significant, but not strong. It also appears that board bonuses have a negative impact on the return on assets, and that board bonuses (RV) have an insignificant negative impact on the profitability variable, represented by return on equity (DV12).