Determinants of corporate social responsibility disclosure: the case of Islamic banks

Emerald Group Publishing Ltd
Publication Type:
Journal Article
Journal of Islamic Accounting and Business Research, 2011, 2 (2), pp. 114 - 141
Issue Date:
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Purpose The purpose of this paper is to develop and test a theoretical model of the determinants of Islamic banks social disclosures. In testing the hypotheses, the level of social disclosure in Islamic banks annual reports is gauged based on a benchmark derived from Islamic principles.
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