scholarly journals The Effect of Corporate Social Responsibility on Accounting Information Quality Focused on Financial Industry

2016 ◽  
Vol null (50) ◽  
pp. 193-211 ◽  
Author(s):  
Kwon, Han-sup
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Information Quality ◽  
Accounting Information ◽  
Financial Industry ◽  
Accounting Information Quality ◽  
Corporate Social

scholarly journals Corporate Social Responsibility and Profitability in the Banking Sector: The Case of Selected Private Banks in Ethiopia

2021 ◽  
Vol 11 (5) ◽  
Author(s):  
Yohannes Workeaferahu Elifneh ◽  
Jagadish Brahma Goulap ◽  
Dagmawi Solomon
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Second Phase ◽  
Financial Industry ◽  
Independent Variables ◽  
Private Banks ◽  
National Bank ◽  
Corporate Social ◽  
The Relationship

In this article, we explore the relationship between corporate social responsibility and profitability with particular reference to Ethiopian financial industry. In line with this, the paper investigated the practice of corporate social responsibility and its impact on profitability in two private banks in Ethiopia. The study used two sampling phases. The first one is to sample out the two banks among the sixteen private banks operated in the country and the second phase is to select number of respondents within the selected banks. According to National Bank of Ethiopia, (NBE, 2020) annual report among the sixteen private commercial banks operated in the country, six of them were operated in the industry for more than 20 years and two banks namely Dashen and United banks were randomly selected for the study. The study used questionnaires as an instrument for data collection and the Cronbach alpha test was used to test the reliability of the instrument. Correlation analysis was carried out to identify the nature of strength and direction of the relationship between the independent variables (philanthropic, ethical, legal and economic responsibilities) and the dependent variables (profitability), regression analysis was also employed to determine the degree in which the dependent variable can be predicated or explained from the independent variables. The finding reveals that ethical, philanthropic, legal and economic responsibilities of CSR dimension have a positive and significant impact on profitability of the banks. Furthermore, the overall finding of the study suggested that CSR practice of banks has a significant impact on the level of their profitability. The study recommends that banks should improve their efforts exerted towards their CSR practice in order to enhance their profitability.

scholarly journals Analisis Relevansi Nilai Informasi Akuntansi Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi

2021 ◽  
Vol 15 (2) ◽  
pp. 79-86
Author(s):  
Indhung Listyaningrum ◽  
Katika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Price ◽  
Banking Sector ◽  
Value Relevance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Book Value ◽  
Csr Disclosure ◽  
Corporate Social

This research was aimed to examined and analyzed the value relevance of accounting information by disclosured of Corporate Social Responsibility (CSR) as a moderating variabel in banking sector companies. The population of this research was by 11 banking companies registered on the BEI (Bursa Efek Indonesia) in the period of 2015 -2018. From the population, reasearcher found 44 samples by used purposive sampling method. The hypothesis test of this research used multiple linear regression by Moderated Regression Analysis (MRA) approach. The independent variables of this research were earning and book value. CSR as an independen variable and moderating variable. While the dependent variable was the stock price. The result of this research was to indicated that the earning and book value were relevance to the value of accounting information. While CSR disclosure as an independent variable and moderating variable didn’t have relevance to the value of accounting information. The moderating result of CSR disclosure weren’t able to substantiated the earning and book value.

scholarly journals Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries

2018 ◽  
Vol 21 (2) ◽  
Author(s):  
Aria Farah Mita ◽  
Harry Ferdinand Silalahi ◽  
Alin Halimastussadiah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Services ◽  
Commercial Banks ◽  
Banking Sector ◽  
Sustainability Reporting ◽  
Financial Industry ◽  
Asean Countries ◽  
Csr Disclosure ◽  
Corporate Social

The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate social responsibility (CSR) is an integral concept for realizing a responsible banking practice. A responsible bank is believed that it will be more sustainable in carrying out its role as an intermediary of funds in the society. This study is preliminary work that attempts to examine the social responsibility of banks in ASEAN-5. The objective of this research is to analyze the level of CSR in commercial banks in ASEAN-5, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2014. This study describes the level of CSR based on the analysis of disclosure in company's report using indicators from GRI G4 Sustainability Reporting Guidelines and GRI G4 Sector Disclosures: Financial Services. This study finds that the overall score of CSR disclosure of all listed banks is low. The CSR of commercial banks in Thailand is the highest. Banks, which published separate CSR or Sustainability Report, show a higher level of CSR compared to banks which include CSR section in their Annual Report. In addition, this study finds that CSR is positively correlated with financial performance.

scholarly journals Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia?

2019 ◽  
Vol 3 (2) ◽  
pp. 121-135 ◽  
Author(s):  
Tariq Tawfeeq Yousif Alabdullah ◽  
Essia Ries Ahmed ◽  
Mohammed Muneerali
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Negative Relationship ◽  
Secondary Data ◽  
Financial Industry ◽  
Board Size ◽  
Ceo Duality ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to examine the relationship between board size and CEO duality, and corporate social responsibility (CSR). A total of 91 public listed companies from Bursa Malaysia representing the sample of the current study were selected. Secondary data were used and sourced from annual report on the companies. Using descriptive statistics, the existence and the extent of CSR disclosure on Malaysian companies were ascertained. An analysis of the quantitative data was then made using the Partial Least Squares (PLS). The findings from this research show that the role of board size suggest a significant and positive relationship with CSR disclosure. On the other hand, CEO duality on CSR disclosure indicates a negative relationship. This research contributes to the existing literature in terms of the roles of board Size and CEO duality on CSR initiatives. Furthermore, It highlights the necessity of following the new trends in corporate governance field by investigating its mechanisms with the new trendsin financial Industry from Islamic perspective as this might be positively added to the field of corporate governance due to the high significant role for these two fields.

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