Research Papers ( A & F))

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Browsing Research Papers ( A & F)) by Author "Komba, Gabriel"

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    Assessing the impact of corporate social responsibility spending on performance of water supply and sanitation authorities in Tanzania
    (Social Sciences & Humanities Open, 2023) Mwandu, Rosemary; Kihanga, Ernest; Komba, Gabriel
    This paper assesses the impact of corporate social responsibility spending on the performance of water supply and sanitation authorities in Tanzania, using revenue collection efficiency and non-revenue water as proxies of performance. The study employed a retrospective longitudinal research design with a quantitative research approach, using secondary data from 114 water supply and sanitation authorities over five years from 2015 to 2019. We applied both the random and fixed effect estimation techniques to assess the impact of corporate social responsibility spending on performance. The findings reveal that corporate social responsibility spending significantly influences the performance of water supply and sanitation authorities. In particular, corporate social responsibility spending increases revenue collection efficiency and decreases non-revenue water. Also, we found that control variables organization size, organization age, number of employees and customers’ complaints significantly influence performance. The paper provides an in-depth and contextual understanding of how spending on corporate social responsibility activities for not-for-profit organizations in the public sector such as water supply and sanitation authorities enhances revenue collection efficiency and reduces non-revenue water. The practical implications of this study lies on the importance of corporate social responsibility investment by organizations in the water sector and advocate for policies that encourage corporate social responsibility activities to enhance their performance.
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    The effects of board structure on corporate performance: Evidence from East African Frontier Markets
    (Research in International Business and Finance, 2020) Guney, Yilmaz; Karpuz, Ahmet; Komba, Gabriel
    The effectiveness of the well-known corporate governance practices may not be universal due to fundamental differences in the environments under which firms operate. By using hand-collected data from all the non-financial firms listed on the unexplored East African frontier markets (i.e., Kenya, Tanzania and Uganda), we examine the effect of board characteristics on the performance of firms. Our results show that board size has a negative and significant effect on firm performance. The presences of foreigners and civil servants on the board play positive roles on financial performance, where the agency and resource dependence theories apply. Further, we find that board members with higher education also contribute to firm performance. These findings still hold when we consider the 2008–2009 financial crisis period. Overall, we show that in a business climate where ownership is largely dominated by few shareholders, the conventional governance mechanisms do not work effectively.