The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector

Platonova, Elena; Asutay, Mehmet; Dixon, Rob; Mohammad, Sabri

doi:10.1007/s10551-016-3229-0

Cited by 395 publications

(482 citation statements)

References 86 publications

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“…The result of this study is in accordance with the findings of the research conducted by Platonova et al (2016) which shows that social responsibility disclosure has positive and significant impact on the financial performance of the company. Sriviana and Fun (2013) concludes the similar result that the disclosure of social responsibility information is positively correlated with the company's financial performance.…”

Section: Unveiling the Influencessupporting

confidence: 90%

“…Islamic banks are expected to not only pursue profit factors but only attempt to realize the responsibility as caliphs on earth (Wardani, 2015). Platonova, et al (2016) proves that the disclosure of social responsibility can affect the financial performance of the company.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…Platonova, et al (2016) analyzes the impact of corporate social responsibility (CSR) disclosure and financial performance of islamic banks in GCC country. The result of this research show that there is significant and positive correlation between CSR disclosure and financial performance of islamic bank.…”

Section: Dita Andraeny Dessy Diana Putrimentioning

confidence: 99%

“…There are several studies related to the CSR dislosure of islamic bank such as the research conducted by Fitria and Hartanti (2010) and also Andraeny (2016). The further studies conducted by Platonova, et al (2016) and Arshad, et al (2012) indicates that the level of disclosure of social responsibility able to affect the company's financial performance. On the contrary, the studies conducted by Wardani (2015) and also Reskino and Sidik (2016) show that the disclosure of social responsibility had no significant effect on financial performance.…”

Section: Introductionmentioning

confidence: 97%

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Islamicity Financial Performance Index in Indonesian Islamic Banks

Andraeny

Putri²

2017

Shirkah

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This study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity financial performance index of Islamic Banks in Indonesia during 2011-2015. The samples of this study are ten islamic commercial banks that were initially selected by using purposive sampling method. Islamicity financial performance index was used as a measure of financial performance of Islamic banks which are consist of profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income versus non islamic income ratio. The analysis technique performed in this study is partial least squares. The results of this research revealed that islamic social reporting, intellectual capital and sharia supervisory board have positive and significant effect on islamicity financial performance index of Islamic banks.Keywords: islamic social reporting, intellectual capital, sharia supervisory board, islamicity financial performance index

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Section: Unveiling the Influencessupporting

confidence: 90%

Section: Hypothesis Developmentmentioning

confidence: 99%

Section: Dita Andraeny Dessy Diana Putrimentioning

confidence: 99%

Section: Introductionmentioning

confidence: 97%

See 2 more Smart Citations

Islamicity Financial Performance Index in Indonesian Islamic Banks

Andraeny

Putri²

2017

Shirkah

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“…In their paper "The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector", Platonova et al (2016) examines the relationship between CSR and financial performance for Islamic banks in the Gulf Cooperation Council (GCC) region. Their sample consists of 24 fully fledged Islamic banks and the study period is 2000-2014.…”

Section: Research On Islamic Banks' Social Responsibility Reportingmentioning

confidence: 99%

The Sharia Supervisory Board: Does it Influence Corporate Social Responsibility Disclosure by Islamic Banks? A Review

Hussein¹

2018

JISC

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This paper aims at reviewing current empirical studies on Corporate Social Responsibility (CSR) disclosure in Islamic banks in an attempt to elicit a general conclusion of relevance of the Sharia Supervisory Board (SSB) to the level of Islamic Banks' corporate social responsibility disclosure and its improvement. The paperis based on a comprehensive review of researches that explore and discuss the issue of CSR disclosure in Islamic banks. The study suggests that despite Islamic banks' assertion of commitment to Sharia teachings, such commitment does not appear to be translated in their disclosure of socially related undertakings; their CSR disclosure is far below average. The influence of the SSB on CSR disclosure is found to be a positive one. This implies that SSBs have the potentials to further enhance and improve the quality of Islamic banks CSR reporting. This however, requires changes regarding the position and functioning of SSB as an element of Sharia corporate governance. The paper contributes to the growing debate on CSR from Islamic perspective by providing some insights and suggestions and opens doors for more researches to arrive at a deeper understanding of the determinants of disclosure practices in Islamic banks.

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The moderating role of state ownership in between product market competition and firm value: findings from GMM and fsQCA

Thu

Minh

2022

Bus Strat Dev

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The study explores the link between product market competition (PMC) and firm value (FV) and examines the moderating role of the state ownership (SOE) variable in this relationship by using data from 555 listed firms on Vietnam's stock market from 2011 to 2019 on the Ho Chi Minh Stock Exchange (HOSE) and Ha Noi Stock Exchange (HNX). The System Generalized Method of Moments (SysGMM) is used to consider the relationship between variables. The findings from SysGMM indicate that product market competition has an effect on firm value. Firms with a high proportion of state ownership have a stronger correlation between product market competition and firm value than firms with a low proportion of state ownership. Additionally, we use fuzzy-set qualitative comparative analysis (fsQCA) to consider the causal relationship of variables in the model. The fsQCA results show that FV increased when the combination of lower product market competition, higher state ownership, higher firm, and lower debt ratio, which is a common trend to help clarify the evidence in emerging markets. The research is significant for investors, listed companies, and particularly organizations with state ownership, since it enables them to develop specific strategies for enhancing corporate value as the competitive market grows more challenging. Simultaneously, the study concentrated on examining the causal relationships between the variables while utilizing the FSQCA approach in order to contribute to the literature review in the emerging market.

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The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector

Cited by 395 publications

References 86 publications

Islamicity Financial Performance Index in Indonesian Islamic Banks

Islamicity Financial Performance Index in Indonesian Islamic Banks

The Sharia Supervisory Board: Does it Influence Corporate Social Responsibility Disclosure by Islamic Banks? A Review

The moderating role of state ownership in between product market competition and firm value: findings from GMM and fsQCA

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