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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Main Authors: Rosnia Masruki, Nurazalia Zakaria, Norhazlina Ibrahim
Format: Article
Language:English
Published: Universiti Sains Islam Malaysia 2015
Subjects:
Online Access:http://ddms.usim.edu.my/handle/123456789/9051
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Institution: Universiti Sains Islam Malaysia
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spelling 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
institution Universiti Sains Islam Malaysia
building USIM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universit Sains Islam i Malaysia
content_source USIM Institutional Repository
url_provider http://ddms.usim.edu.my/
language English
topic Islamic banks
Corporate social responsibilities (CSR)
Value relevance
Accounting numbers
spellingShingle 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
description 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.
format Article
author Rosnia Masruki
Nurazalia Zakaria
Norhazlina Ibrahim
author_facet Rosnia Masruki
Nurazalia Zakaria
Norhazlina Ibrahim
author_sort 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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