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Social Sciences › Business, Management and Accounting › Accounting
CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks
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Paper Summary
Conflicts of Interest
Identified Weaknesses
Rating Explanation
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Paper Summary
Paperzilla title
Islamic Banks' CSR: Talking the Talk, Not Walking the Walk?
CSR disclosure among GCC Islamic banks remains low, suggesting a gap between their professed social role and actual practice. While board size positively influences CSR disclosure, CEO duality and audit committee size have a negative effect, indicating complex governance dynamics at play. Interestingly, CSR disclosure had a negative relationship with firm value (using market capitalization as a proxy).
Possible Conflicts of Interest
None identified
Identified Weaknesses
Limited Sample Size
The limited sample size of 39 GCC Islamic Banks from 2010-2014 may not be representative of all Islamic banks, impacting the generalizability of the findings.
Data Collection Method
Relying solely on annual reports and websites for data collection may lead to incomplete or biased CSR information as companies might selectively disclose favorable aspects of their CSR performance.
Limited Scope of Governance Variables
Focusing only on board-related variables, neglecting other potentially relevant governance factors like executive compensation or shareholder activism, could limit the comprehensiveness of the analysis.
Limited Time Period and Standard Focus
The study primarily examines a specific period (2010-2014) before significant changes to accounting standards, limiting the applicability of findings to the current landscape of Islamic banking.
Limited Proxies for Firm Value
The study uses only certain proxies for firm value, leading to potential inaccuracies or biases in assessing the actual impact of CSR disclosure.
Rating Explanation
This study offers a valuable contribution by examining a specific niche in CSR research, focusing on GCC Islamic banks. However, the limited sample size, data collection method, focus on certain governance variables, narrow timeframe and choice of proxies hinder its generalizability and methodological rigor, leading to a rating of 3.
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File Information
Original Title:
CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks
File Name:
22413633.pdf
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0.47 MB
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July 14, 2025 at 07:02 AM
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