Does the adoption of AAOIFI affect corporate social responsibility disclosure ? : evidence from Islamic banks
Joint Authors
al-Halabi, Sharif
al-Hakim, Muna
Source
Scientific Journal for Accounting Researches
Issue
Vol. 3, Issue 2 (30 Apr. 2021), pp.126-171, 46 p.
Publisher
Suez Canal University Faculty of Commerce
Publication Date
2021-04-30
Country of Publication
Egypt
No. of Pages
46
Main Subjects
Financial and Accounting Sciences
Topics
- Financial institutions
- Islam
- Social responsibility
- Accounting
- Annual reports
- Corporations
- Economic aspects
- Islamic Banks
- Positivity effect
- Gulf Cooperation Council
Abstract EN
In this study, we have investigated the impact of the implementation of AAOIFI (Accounting and Auditing Organization of Islamic Financial Institutions) on the level of corporate social responsibility disclosures (CSRD) within the context of Islamic banks.
We measured the level of CSRD in annual reports using a disclosure instrument based on AAOIFI governance standard and other indexes from the previous studies.
We have used data of 36 Islamic banks that was located in the Gulf Cooperation Council (GCC) between 2012 and 2016.
We found out that AAOIFI adoption had a positive effect on CSRD.
Furthermore, this paper - is the first one that has investigated to what extent adoption of financial accounting standards as AAOIFI can enhance the level of CSRD in Islamic banks.
We contributed for the debate and literature about the economic consequences of adoption financial accounting standards specifically for Islamic
American Psychological Association (APA)
al-Hakim, Muna& al-Halabi, Sharif. 2021. Does the adoption of AAOIFI affect corporate social responsibility disclosure ? : evidence from Islamic banks. Scientific Journal for Accounting Researches،Vol. 3, no. 2, pp.126-171.
https://search.emarefa.net/detail/BIM-1365426
Modern Language Association (MLA)
al-Hakim, Muna& al-Halabi, Sharif. Does the adoption of AAOIFI affect corporate social responsibility disclosure ? : evidence from Islamic banks. Scientific Journal for Accounting Researches Vol. 3, no. 2 (2021), pp.126-171.
https://search.emarefa.net/detail/BIM-1365426
American Medical Association (AMA)
al-Hakim, Muna& al-Halabi, Sharif. Does the adoption of AAOIFI affect corporate social responsibility disclosure ? : evidence from Islamic banks. Scientific Journal for Accounting Researches. 2021. Vol. 3, no. 2, pp.126-171.
https://search.emarefa.net/detail/BIM-1365426
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1365426
