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...
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my.usim-90512015-08-13T04:37:56Z Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia Rosnia Masruki Nurazalia Zakaria Norhazlina Ibrahim Islamic banks Corporate social responsibilities (CSR) Value relevance Accounting numbers 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. 2015-08-12T08:02:59Z 2015-08-12T08:02:59Z 2012 Article 1823075X http://ddms.usim.edu.my/handle/123456789/9051 en JMIFR-Vol.9, No.1, 2012; Universiti Sains Islam Malaysia |
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Islamic banks Corporate social responsibilities (CSR) Value relevance Accounting numbers |
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Islamic banks Corporate social responsibilities (CSR) Value relevance Accounting numbers Rosnia Masruki Nurazalia Zakaria Norhazlina Ibrahim Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia |
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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. |
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Article |
author |
Rosnia Masruki Nurazalia Zakaria Norhazlina Ibrahim |
author_facet |
Rosnia Masruki Nurazalia Zakaria Norhazlina Ibrahim |
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Rosnia Masruki |
title |
Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia |
title_short |
Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia |
title_full |
Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia |
title_fullStr |
Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia |
title_full_unstemmed |
Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia |
title_sort |
value relevance of accounting numbers: determinants of corporate social responsibility (csr) disclosures of islamic bank in malaysia |
publisher |
Universiti Sains Islam Malaysia |
publishDate |
2015 |
url |
http://ddms.usim.edu.my/handle/123456789/9051 |
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1645152527853813760 |