Corporate social responsibility reporting and value relevance of the banking sector in Bangladesh

• Main Authors: Rahman, Mashiur, Abdul Rasid, Siti Zaleha, Basiruddin, Rohaida
• Format: Article
• Language: English
• Published: Universiti Malaysia Terengganu 2020
• Subjects: T Technology (General)
• Online Access: http://eprints.utm.my/id/eprint/90251/1/SitiZalehaAbdulRasid2020_CorporateSocialResponsibilityReportingandValueRelevance.pdf; http://eprints.utm.my/id/eprint/90251/; http://dx.doi.org/10.46754/jssm.2020.07.016
• Institution: Universiti Teknologi Malaysia

Using a sample of listed Bangladeshi banking companies for the period 2009–2017, this study investigated whether these banks which disclosed superior CSR information are more valued by the investors. CSR reports can also affect market value of equity because the sustainability report may be observed...