Publication:
Corporate social responsibility disclosure and its determinants in the Yemeni banking sector

dc.contributor.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#en_US
dc.contributor.authorSharem, Ahmed Ahmed Abdullahen_US
dc.date.accessioned2024-10-04T08:39:21Z
dc.date.available2024-10-04T08:39:21Z
dc.date.issued2016
dc.description.abstractThe objective of the current study is to provide empirical evidence on Corporate Social Responsibility (CSR) practices in banks in Yemen. The present study focuses on the quantity and quality of CSR disclosure. To achieve this, it analyses the annual reports of 18 banks from 2011 until 2013. In addition, the current study is also enriched with an analysis of the determinants of CSR disclosure. The theoretical framework is based on legitimacy theory. It is argued that bank size, profitability, foreign share ownership and government share ownership would determine CSR disclosure (in terms of quantity and quality). The results indicate that, overall, the quantity and quality of CSR disclosure in Yemen banks are low. The regression analysis maintains that size, foreign share ownership and government share ownership have a positive impact on the quantity of CSR disclosure and to a lesser extent, the quality of CSR disclosure. On the other hand, profitability has a negative impact on both quantity and quality of CSR disclosure. However, this impact on quality is not significant. The variable government share ownership is considered an important factor of CSR disclosure on quantity and quality. It explains why banks in Yemen disclose information of CSR more than other factors such as size, profitability and foreign share ownership. In conducting this study, the findings fill the gap in the literature, specifically in the context of Yemen.en_US
dc.description.callnumbert HD 60.5 Y45 2016en_US
dc.description.degreelevelMaster
dc.description.identifierThesis : Corporate social responsibility disclosure and its determinants in the Yemeni banking sector /by Ahmed Ahmed Abdullah Sharemen_US
dc.description.identityt11100347159AhmedSharemen_US
dc.description.kulliyahKulliyyah of Economics and Management Sciencesen_US
dc.description.notesThesis (MSACC)--International Islamic University Malaysia, 2016.en_US
dc.description.physicaldescriptionxii, 84 leaves :ill. ;30cm.en_US
dc.description.programmeMaster of Science (Accounting)en_US
dc.identifier.urihttps://studentrepo.iium.edu.my/handle/123456789/2172
dc.identifier.urlhttps://lib.iium.edu.my/mom/services/mom/document/getFile/GD2I6Plvhb3g0WZIB4hPSccq50vxHSoE20160927095713875
dc.language.isoenen_US
dc.publisherKuala Lumpur :International Islamic University Malaysia, 2016en_US
dc.rightsCopyright International Islamic University Malaysia
dc.subject.lcshSocial responsibility of business -- Yemenen_US
dc.subject.lcshCorporate governance -- Yemenen_US
dc.titleCorporate social responsibility disclosure and its determinants in the Yemeni banking sectoren_US
dc.typeMaster Thesisen_US
dspace.entity.typePublication

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