Relationship between ownership concentration and financial performance of deposit money banks in Nigeria:  Does a turning point exist?

Kurawa, Junaidu Muhammad; Umar, Umar Habibu

doi:10.24191/jeeir.v7i2.8763

Cited by 1 publication

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“…They were measured as follows: Return on asset (ROA) = Profit before interest and tax (PBIT)/Total Assets (TA) (Criso’stomo et al , 2011; Saidu et al , 2019). Return on equity (ROE) = Profit after Interest and tax (PBIT)/Equity (EQ) (Criso’stomo et al , 2011; Bukair and Rahman, 2015; Kurawa and Umar, 2019). …”

Section: Methodsmentioning

confidence: 99%

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Disclosing CSR by Islamic banks: does Jaiz Bank Nigeria, Plc adopt the practice of Islami Bank Bangladesh Limited?

Umar

Musa²

2020

SRJ

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Purpose This paper aims to establish whether Jaiz Bank Nigeria, Plc (JBNP) adopts the corporate social responsibility (CSR) practice and disclosure of Islami Bank Bangladesh (IBBL) as the latter provided managerial and technical assistance to the former. Design/methodology/approach The data were extracted from the annual reports and accounts of the banks from 2013 to 2017. Findings The study established that over the period, IBBL had clearly disclosed sector-wise CSR expenditures and the number of beneficiaries, such as humanitarian and disaster relief, education, health and environment, among others, for the welfare of the poor and the needy in the country. However, the CSR practice and disclosure of IBBL have not yet been adopted by JBNP. It only discharges CSR activities through its foundation called Jaiz Foundation, with unlawful income based on the doctrine of necessity, as approved by the Financial Regulation Advisory Council of Experts (FRACE) of the Central Bank of Nigeria (CBN). Further, the total amount to expend for CSR activities is located in the statement of sources and uses of charity funds. Research limitations/implications The study covered only two Islamic Banks. Besides, only CSR aspects for the community service and development over five years were examined. Practical implications It is suggested that JBNP should adopt the CSR practice and disclosure of IBBL for the welfare of the poor and the needy in Nigeria. Social implications Adopting the IBBL CSR practice and disclosure by JBNP would contribute to the minimization of the incidence of poverty in Nigeria. Originality/value This study, to the best knowledge of the researchers, is among the few of its kind that deeply evaluated the CSR expenditure of Islamic banks solely for the welfare of the poor and the needy of the society.

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Section: Methodsmentioning

confidence: 99%

“…Return on equity (ROE) = Profit after Interest and tax (PBIT)/Equity (EQ) (Criso’stomo et al , 2011; Bukair and Rahman, 2015; Kurawa and Umar, 2019).…”

Section: Methodsmentioning

confidence: 99%