Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia
The objective of this study is to examine whether corporate social responsibility (CSR) disclosures are influenced by the bank specific factor namely bank leverage, size and profitability in Islamic bank in Malaysia. It relates to the value relevance of accounting numbers which intended to assess...
保存先:
| 主要な著者: | , , |
|---|---|
| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
Universiti Sains Islam Malaysia
2015
|
| 主題: | |
| オンライン･アクセス: | http://ddms.usim.edu.my/handle/123456789/9051 |
| タグ: |
タグ追加
タグなし, このレコードへの初めてのタグを付けませんか!
|
| 要約: | The objective of this study is to examine whether corporate social
responsibility (CSR) disclosures are influenced by the bank specific factor namely bank leverage, size and profitability in Islamic bank in Malaysia. It relates to the value relevance of accounting numbers which intended to assess how well accounting numbers reflect the determinants of CSR among Malaysian Islamic Banks. The determinants of CSR
disclosures are investigated using both the Stakeholder Theory and
the Agency Theory. This paper hypothesized that lowly leveraged
banks will tend to make larger donations than highly leveraged banks.
Therefore, leverage negatively influences the disclosure of CSR. Large and profitable banks will tend to be involved in social role than small and less profitable banks. Thus, there is a positive association between corporate social role and the bank's size and profit. |
|---|