Journals Information
Universal Journal of Accounting and Finance Vol. 10(2), pp. 450 - 456
DOI: 10.13189/ujaf.2022.100209
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Impact of Financial Performance on Green Banking Disclosure: Evidence from the Listed Banking Companies in Bangladesh
Md. Kazimul Hoque , Mofijul Hoq Masum *, Md Abdullah Babu
School of Business and Economics, United international University, Bangladesh
ABSTRACT
This paper examines the impact of green banking disclosures on the quality of financial performance over thirty listed banks of the Dhaka Stock Exchange. Time-series data through the year 2014 to 2017 have been scrutinized, out of which we have selected 70 effective samples because of the availability of the green banking disclosures. Multivariate analysis has been conducted where the spending on green banking is used as a dependent variable, the proxy variables of green banking disclosures. As the independent variable of financial performance, we have used three dimensions: profitability, liquidity, and solvency. The ROA, LR, and DAR have been used as proxy variables simultaneously. We found that green banking disclosures and ROA have a considerable positive relationship. In contrast, the other two financial performance variables, LR and DAR, have no statistically significant relationship with green banking spending. The study's findings will encourage the highly profitable listed banks to invest more in greening their activities, ultimately leading to sustainable development in this sector.
KEYWORDS
Green Banking Disclosures, Financial Performance, Dhaka Stock Exchange
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Md. Kazimul Hoque , Mofijul Hoq Masum , Md Abdullah Babu , "Impact of Financial Performance on Green Banking Disclosure: Evidence from the Listed Banking Companies in Bangladesh," Universal Journal of Accounting and Finance, Vol. 10, No. 2, pp. 450 - 456, 2022. DOI: 10.13189/ujaf.2022.100209.
(b). APA Format:
Md. Kazimul Hoque , Mofijul Hoq Masum , Md Abdullah Babu (2022). Impact of Financial Performance on Green Banking Disclosure: Evidence from the Listed Banking Companies in Bangladesh. Universal Journal of Accounting and Finance, 10(2), 450 - 456. DOI: 10.13189/ujaf.2022.100209.