Publication: The Determinants Of CSR Disclosure: A Study Of Malaysian Islamic Banks
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
Human Resource Management Academic Research Society
Abstract
Background: Purpose -The purpose of this paper is to contribute to the existing disclosure literature
by examining the determinants of Corporate Social responsibility disclosure (CSR) of Islamic banks in
Malaysia for the year 2011-2015. -This study uses the manual content analysis to measure the level
of CSR information in 50 annual report prepared by 10 local Islamic banks. An ordinary least square
regression is used to examine the relationship of corporate governance mechanisms and firm
characteristics on CSR disclosures. Findings- We found a significant positive association between the
board of director size and CSR disclosure practice among Islamic banks
Description
Harun, M. S., Aziz, M. R. A., Noor, M. N. M., & R, S. N. M. (2019). The Determinants of CSR disclosure: A Study of Malaysian Islamic Banks. International Journal of Academic Research Business and Social Sciences, 9(5), 441–449.