Journal ArticleDOI
Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions
Zakaria Ali Aribi,Simon S. Gao +1 more
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TLDR
In this paper, the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) was examined using the content analysis approach, by looking into the annual reports of 21 conventional financial institutions and 21 IFIs operating in the Gulf region.Abstract:
Purpose – The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs).Design/methodology/approach – Using the content analysis approach, the paper examines the influences of Islam on CSRD by looking into the annual reports of 21 conventional financial institutions (CFIs) and 21 IFIs operating in the Gulf region.Findings – The results show significant differences in the level and the extent of the disclosure between IFIs and CFIs, largely due to the disclosure made by IFIs of religions related themes and information, including Shari'a supervisory board reports, the “Zakah” and charity donation, and free interest loan.Originality/value – This paper's contribution to the literature is twofold: the paper reveals the actual difference of CSRD between IFIs and non‐IFIs, by comparing the disclosures made by IFIs and non‐IFIs; and the paper identifies the extent of influence of Islam upon the CSRD of IFIs.read more
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Journal ArticleDOI
Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia
TL;DR: In this paper, the authors explore corporate social responsibility disclosure and its relation to institutional ownership of Malaysian public listed companies (PLCs) by applying multivariate regression techniques utilizing longitudinal data analysis of companies' annual reports.
Journal Article
The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries
TL;DR: In this paper, the influence of the Shariah supervisory board (SSB) and its characteristics on the level of corporate social responsibility disclosure in a sample of 53 Islamic banks operating in Gulf Co-operation Council (GCC) countries for the year 2008 based on a disclosure index from the Islamic perspective.
Journal ArticleDOI
CSR disclosures and its determinants: evidence from Malaysian government link companies
TL;DR: In this paper, the authors assess the level of corporate social responsibility disclosure of 44 government-linked companies (GLCs) listed on Bursa Malaysia and ascertain the relationship of certain company characteristics; namely size, age, profitability and leverage on the total CSR disclosure from the year 2005 to 2006.
Journal ArticleDOI
Ethical Reporting in Islami Bank Bangladesh Limited (1983–2010)
TL;DR: In this paper, a critical examination of the ethical and developmental performance of an Islamic bank as communicated in its annual reports over a period of 28 years (1983-2010). Islami Bank Bangladesh Limited's ethical performance and disclosures are further analyzed through interviews conducted with the bank's senior management.
Journal ArticleDOI
Narrative disclosure of corporate social responsibility in Islamic financial institutions.
Zakaria Ali Aribi,Simon S. Gao +1 more
TL;DR: In this paper, the authors examined the influence of Islam on corporate social responsibility (CSR) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting, and found that the largest part of CSRD produced by the IFIs is the disclosure of reports of the Shari'a Supervisory Board.
References
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Journal ArticleDOI
Basic Content Analysis
TL;DR: In this article, Content Classification and Interpretation Techniques of Content Analysis issues in Content Analysis are discussed and an overview of the content classification and interpretation techniques of content analysis issues are discussed.
Book
Basic Content Analysis
TL;DR: In this article, Content Classification and Interpretation Techniques of Content Analysis issues in Content Analysis are discussed and an overview of the content classification and interpretation techniques of content analysis issues are discussed.
Journal Article
Disclosure level and the cost of equity capital
TL;DR: In this paper, the authors examined the relationship between disclosure level and the cost of equity capital by regressing firm-specific estimates of cost of capital on market beta, firm size and a self-constructed measure of disclosure level.
Journal ArticleDOI
The cultural relativity of organizational practices and theories
TL;DR: In this article, the authors summarized the author's recently published findings about differences in people's work-related values among 50 countries and pointed out that national and regional differences are not disappearing; they are here to stay and that these differences may become one of the most crucial problems for man- agement-in particular for the management of multinational, multicultural orga- nizations, whether public or private.
Journal ArticleDOI
Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation
TL;DR: In this article, the role of legitimacy theory in explaining managers' decisions is discussed and it is emphasised that legitimacy theory, as it is currently used, must still be considered to be a relatively underdeveloped theory of managerial behaviour.
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