The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks

• Main Author: Werfalili, Ragab F.
• Format: Thesis
• Language: English; English
• Published: 2013
• Subjects: HG Finance
• Online Access: https://etd.uum.edu.my/5173/1/s811091.pdf; https://etd.uum.edu.my/5173/2/s811091_abstract.pdf; https://etd.uum.edu.my/5173/

The purpose of the study is to examine the relationship between bank characteristics which include bank size, ownership and profitability and level of corporate social responsibility disclosure in Libyan banks. This study employs the quantitative approach to examine the relationship between bank characteristics and the level of CSR disclosure in Libyan banks. This study found that firm's characteristics influence the level of CSR disclosure information. Bank size, ownership and profitability were found to be positively significant associated with the corporate social responsibility (CSR) disclosure. This study provides crucial information for the understanding the benefit of CSR disclosure in the annual report in Libyan banks and extends the knowledge derived from previous studies in developing countries, especially Libya