The different dimensions of sustainability and bank performance: Evidence from the EU and the USA

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dc.cclicenceCC-BY-NC-NDen
dc.contributor.authorMoufty, Souad
dc.contributor.authorClark, Ephraim
dc.contributor.authorAl-Najjar, Basil
dc.date.acceptance2021-02-22
dc.date.accessioned2021-04-13T13:23:35Z
dc.date.available2021-04-13T13:23:35Z
dc.date.issued2021-03-13
dc.descriptionThe file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.en
dc.description.abstractThis paper looks at four different dimensions of sustainability and examines their effects on bank performance in the United States of America and the European Union. Content analysis is applied to a sample of 483 reports to construct a consistent index that reflects the multi-dimensionality of sustainability. Using structural equation modelling path analysis to test the sustainability model, the results reveal a significant positive relationship between the internal social dimensions of sustainability and bank performance while no evidence was found for the relationship between the environmental dimensions of sustainability and bank performance.en
dc.funderNo external funderen
dc.identifier.citationMoufty, S., Clark, E. and Al-Najjar, B. (2021) The different dimensions of sustainability and bank performance: Evidence from the EU and the USA. Journal of International Accounting, Auditing and Taxation, 43, 100381en
dc.identifier.doihttps://doi.org/10.1016/j.intaccaudtax.2021.100381
dc.identifier.issn1061-9518
dc.identifier.urihttps://dora.dmu.ac.uk/handle/2086/20762
dc.language.isoen_USen
dc.peerreviewedYesen
dc.publisherElsevieren
dc.researchinstituteFinance and Banking Research Group (FiBRe)en
dc.titleThe different dimensions of sustainability and bank performance: Evidence from the EU and the USAen
dc.typeArticleen

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