Determinants of Corporate Social Responsibility Disclosure: The Case of Islamic Banks

By Sayd Farook, Roman Lanis, Kabir M. Hassan. 2011

532 citations recorded by the source corpus.

Subfields: Accounting, Artificial Intelligence, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f1b9a47e3317cf07b3636cb9edadd3a053984702

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Citations in the corpus

The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, methodology): “In addition, a limited number of studies have examined the power of SSBs ’ to monitor banks ’ CG/ CSR disclosure and performance (Al-Bassam & Ntim, 2017; Farook et al., 2011; Grassa, 2016; Rahman & Bukair, 2013), as well as how country-level governance factors, such as the rule of law a ﬀ ect risk…”
The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries (2013, methodology): “Farook et al .”
Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “…of a limited number of studies suggest that IG mechanisms have a positive effect on: (i) CG practices (Safieddine, 2009); (ii) risk management practices (Ginena, 2014); (iii) CSR practices ( Farook et al., 2011; Rahman & Bukair, 2013 ); and (iv) financial performance (Mollah & Zaman, 2015).”
Bank performance and board of directors attributes by Islamic banks (2015, methodology): “This study uses the same measurement that has been used by Farook et al. (2011).”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, methodology): “Our suggestion is consistent with a recent trend in the accounting literature (e.g., Farook et al., 2011; Abdul Rahman and Bukair, 2013) for research to look more deeply at the SSB characteristics of corporate governance.”
Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries (2017, methodology): “an Islamic viewpoint and sourced Islamic governance quality variables used in those studies (AbuTapanjeh, 2009; AI-Bassam & Ntim., 2017; Elghuweel et al., 2017; Farook et al., 2011; Rahman & Bukair., 2013; Safieddine, 2009).”
Higher Ethical Objective (Maqasid al-Shari’ah) Augmented Framework for Islamic Banks: Assessing Ethical Performance and Exploring Its Determinants (2019, methodology): “The findings established by this study show that political and socio-economic factors (HDI, PCR and MUSLIMRA-TIO) as determinants of environmental external influence are found to be most significant in their potential impact on the maqasid performance of IBs, which indicates that the application of ”
Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries (2020, methodology): “We rely on several proxies to capture SSB quality based on closely related studies (e.g., Abdullah et al., 2015; Farook et al., 2011; IFSB, 2005; Mallin et al., 2014; Rahman & Bukair, 2013).”