Do foreign banks disclose corporate social responsibility practices more than their local counterparts? Empirical evidence of an emerging market context

• Main Authors: Lui, Tze Kiat, Zainuldin, Mohd Haniff
• Format: Article
• Published: Wiley 2022
• Subjects: HF Commerce; Business
• Online Access: http://eprints.um.edu.my/41439/
• Institution: Universiti Malaya

This study examines the levels of corporate social responsibility disclosure (CSRD) between foreign and local banks in Malaysia by engaging the reconciliations of the stakeholder theory and resource-based view. Additionally, independent directors, portrayed as unique internal resources, may affect t...