CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks by Mohd Shukor Harun, Khaled Hussainey, Ayuni Mohd-Kharuddin, Omar Al Farooque

“…PurposeThis study aims to explore the corporate social responsibility disclosure (CSRD) practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the period 2010-2014 and examines the determinants of CSRD and its effects on firm value.Design/methodology/approachBased on the Accounting and Auditing Organization for Islamic Financial Institutions Governance Standard No. 7 guidelines and using content analysis, the paper develops a comprehensive CSRD index for GCC Islamic banks. …”
Get full text