Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia

• Main Authors: Rosnia Masruki, Nurazalia Zakaria, Norhazlina Ibrahim
• Format: Article
• Language: English
• Published: Universiti Sains Islam Malaysia 2015
• Subjects: Islamic banks; Corporate social responsibilities (CSR); Value relevance; Accounting numbers
• Online Access: http://ddms.usim.edu.my/handle/123456789/9051
• Institution: Universiti Sains Islam 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...