M.Phil / MS

Permanent URI for this collectionhttps://repository.cuilahore.edu.pk/handle/123456789/48

This collection archives the complete set of theses produced by students of the COMSATS University Islamabad, Lahore Campus.

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Author: search.filters.author.Dr. Sajid NazirSubject: search.filters.subject.FA18

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    Corporate Social Responsibility Disclosure and Financial Performance: Moderating Role of Sub National Institutional Contingencies
    (Library Information Services, COMSATS University Islamabad, Lahore Campus, 2021) Muhammad Hamza Khan; FA18-RMS-015; Dr. Sajid Nazir; LHR TP 6349
    Over the past few decades, the disclosure about corporate social responsibility (CSR) activities has increased due to increased awareness. This study investigates moderating role of sub national institutional contingencies on the relationship between corporate social responsibility disclosure (CSRD) and financial performance (FP) and the relationship between environmental disclosure (ED) and FP in context of Pakistan. The study uses OLS (ordinary least squares) technique to draw interference from data. We use CSRD index which consist 40 items under the five main themes and for environmental disclosure this study develop an environmental index based on 10 items. Sub-national institutional contingencies (SNIC) consists four factors, ownership concentration, developed & non- developed regions, family ownership and group affiliation. FP measure in two way accounting measure and market measure.We find positive association in CSRD and financial performance and also positive relationship between ED and FP. We find reliable evidence that SNIC (family ownership, ownership concentration and regional development) have negative and significant impact on CSRD and ED but group affiliation have no effect on CSRD and ED. Moreover, SNIC moderate the positive and relationship between CSRD and FP and also in ED and FP. The relationship is stronger in non F own firm, own-con, less developed region and G-Aff as compare to their counterparts. From a practical point of view, the study shows that decision makers, executives and managers should avoid “one-and-for-all” strategy. By contrast, They need to be evaluated immediately effect of family ownership, ownership concentration, regional development and group affiliation characteristics. Considering the weak performance by the firms in family owned firms, non ownership concentration, regional development and non-group affiliation firms, policymakers and governments should increase information transparency, enact stricter regulations, and encourage these companies to improve their corporate social and environmental disclosure. It also provided insights into other emerging economies, especially those with special government intervention.
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    Corporate Social Responsibility Disclosure and Financial Performance: Moderating Role of Sub National Institutional Contingencies
    (Library Information Services COMSATS University Islamaabad Lahore Campus, 2020) Muhammad Hamza Khan; FA18-RMS-015; LHR TP 6349; Dr. Sajid Nazir
    Over the past few decades, the disclosure about corporate social responsibility (CSR) activities has increased due to increased awareness. This study investigates moderating role of sub national institutional contingencies on the relationship between corporate social responsibility disclosure (CSRD) and financial performance (FP) and the relationship between environmental disclosure (ED) and FP in context of Pakistan. The study uses OLS (ordinary least squares) technique to draw interference from data. We use CSRD index which consist 40 items under the five main themes and for environmental disclosure this study develop an environmental index based on 10 items. Sub-national institutional contingencies (SNIC) consists four factors, ownership concentration, developed & non- developed regions, family ownership and group affiliation. FP measure in two way accounting measure and market measure.We find positive association in CSRD and financial performance and also positive relationship between ED and FP. We find reliable evidence that SNIC (family ownership, ownership concentration and regional development) have negative and significant impact on CSRD and ED but group affiliation have no effect on CSRD and ED. Moreover, SNIC moderate the positive and relationship between CSRD and FP and also in ED and FP. The relationship is stronger in non F own firm, own-con, less developed region and G-Aff as compare to their counterparts. From a practical point of view, the study shows that decision makers, executives and managers should avoid “one-and-for-all” strategy. By contrast, They need to be evaluated immediately effect of family ownership, ownership concentration, regional development and group affiliation characteristics. Considering the weak performance by the firms in family owned firms, non ownership concentration, regional development and non-group affiliation firms, policymakers and governments should increase information transparency, enact stricter regulations, and encourage these companies to improve their corporate social and environmental disclosure. It also provided insights into other emerging economies, especially those with special government intervention.
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    Exploring the Barriers to sustainable product service system adaptation in the manufacturing industry
    (Library Information Services, COMSATS University Islamabad, Lahore Campus, 2020) SABA; FA18-RBA-011; Dr. Sajid Nazir; LHR TP 6043
    The main objective of this study is to examine the barriers which appear while implementing sustainable product service system in the manufacturing industry for their non-assembled products both from the perspective of customers and providers. Additionally it is been explore that to how the manufacturing companies can handle these barriers. The study is based on exploratory case-based study method with an abductive approach. 25 interviews were conducted from the individuals of different manufacturing industries and the nature of interview was qualitative. The interviews were split into two parts, the first phase was based on exploratory interviews and the second phase was based on semi-structured interviews, the accumulated data then analyzed with the proposed thematic analysis. The primary findings of this study is divided into five different overarching categories among which three categories were originated from the interview of provider’s perspective and other two from the customer perspective. The provider categories are: Features of manufacturing industry, customer and market awareness and exclusive information required, whereas the categories of customer comprises of fundamental management practices and customers’ perspective of servitization. The findings of the study suggest that some theories in literature review cannot be transferred to products that are not assembled. Later, the study provide the clarity about how multiple barriers could be managed which are absent from the today’s literature of PSS
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