Please use this identifier to cite or link to this item: http://ddms.usim.edu.my:80/jspui/handle/123456789/9051
Title: Value Relevance Of Accounting Numbers: Determinants Of Corporate Social Responsibility (CSR) Disclosures Of Islamic Bank in Malaysia
Authors: Rosnia Masruki
Nurazalia Zakaria
Norhazlina Ibrahim
Keywords: Islamic banks
Corporate social responsibilities (CSR)
Value relevance
Accounting numbers
Issue Date: 2012
Publisher: Universiti Sains Islam Malaysia
Series/Report no.: JMIFR-Vol.9, No.1, 2012;
Abstract: 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.
URI: http://ddms.usim.edu.my/handle/123456789/9051
ISSN: 1823075X
Appears in Collections:JMIFR - Vol. 9, No. 1, 2012

Files in This Item:
File Description SizeFormat 
JMIFR Vol9 No1 2012 Part5.pdf2.55 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.