The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks

The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks

The purpose of the study is to examine the relationship between bank characteristics which include bank size, ownership and profitability and level of corporate social responsibility disclosure in Libyan banks. This study employs the quantitative approach to examine the relationship between bank...

Full description

Saved in:
Bibliographic Details
Main Author: Werfalili, Ragab F.
Format: Thesis
Language:eng
eng
Published: 2013
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/5173/1/s811091.pdf
https://etd.uum.edu.my/5173/2/s811091_abstract.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.5173
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Muhammad Jamilb, Zuriana
topic HG Finance
spellingShingle HG Finance
Werfalili, Ragab F.
The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks
description The purpose of the study is to examine the relationship between bank characteristics which include bank size, ownership and profitability and level of corporate social responsibility disclosure in Libyan banks. This study employs the quantitative approach to examine the relationship between bank characteristics and the level of CSR disclosure in Libyan banks. This study found that firm's characteristics influence the level of CSR disclosure information. Bank size, ownership and profitability were found to be positively significant associated with the corporate social responsibility (CSR) disclosure. This study provides crucial information for the understanding the benefit of CSR disclosure in the annual report in Libyan banks and extends the knowledge derived from previous studies in developing countries, especially Libya
format Thesis
qualification_name masters
qualification_level Master's degree
author Werfalili, Ragab F.
author_facet Werfalili, Ragab F.
author_sort Werfalili, Ragab F.
title The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks
title_short The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks
title_full The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks
title_fullStr The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks
title_full_unstemmed The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks
title_sort relationship between firm characteristics and level of corporate social responsibility disclosure in libyan banks
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2013
url https://etd.uum.edu.my/5173/1/s811091.pdf
https://etd.uum.edu.my/5173/2/s811091_abstract.pdf
_version_ 1747827877332647936
spelling my-uum-etd.51732022-04-10T02:56:05Z The relationship between firm characteristics and level of corporate social responsibility disclosure in Libyan banks 2013 Werfalili, Ragab F. Muhammad Jamilb, Zuriana Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HG Finance The purpose of the study is to examine the relationship between bank characteristics which include bank size, ownership and profitability and level of corporate social responsibility disclosure in Libyan banks. This study employs the quantitative approach to examine the relationship between bank characteristics and the level of CSR disclosure in Libyan banks. This study found that firm's characteristics influence the level of CSR disclosure information. Bank size, ownership and profitability were found to be positively significant associated with the corporate social responsibility (CSR) disclosure. This study provides crucial information for the understanding the benefit of CSR disclosure in the annual report in Libyan banks and extends the knowledge derived from previous studies in developing countries, especially Libya 2013 Thesis https://etd.uum.edu.my/5173/ https://etd.uum.edu.my/5173/1/s811091.pdf text eng public https://etd.uum.edu.my/5173/2/s811091_abstract.pdf text eng public masters masters Universiti Utara Malaysia Adams & McNicholas. (2007). making difference: sustainability reporting accountability and organizational change. accounting auditing & accountability journal, 20 (3), 382-402. Adams C. Hill W.-Y. & Roberts C (1999). Corporate social reporting practices in Western Europe: legitimating corporate behaviour? British Accounting Review, 30, 1-21. Adams (2002). Internal organisational factors influencing corporate social and ethical reporting. Accounting Auditing & Accountability, 20 (3), 223-250. Adams M & Hardwick P. (1998). An analysis of corporate donations: United Kingdom evidence. Journal of Management Studies, 35(5), 641-54. Adams (2000). A comparative analysis of corporate reporting on ethical issuse by UK and German chemical companies. European Accounting Reciw, 9 (1), 53-80. Ahmad & Sulaiman (2004). Changes, problems and challenges of accounting education in Libya Accounting Education. Accounting Education , 13 (3), 365-90. Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: the case of Saudi Arabia. Managerial Auditing Journal, 21 (5), 476-96. Anna & Blombäck. (2009). Challenging the importance of size as determinant for CSR activities. Management of Environmental Quality: An International Journal, 20 (3), 255-270. Ashbaugh. (1999). Corporate reporting on the internet. Accounting Horizons, 13 (3), 241-257. Azhar, A. R & Lois M (2007). Institutional Ownership and Corporate Social Performance: Empirical Evidence from Indonesian Companies. Social and Environmental Accounting, 1 (2), 334-347. Balal, A. R (2000). Environmental reporting in developing countries: empirical evidence from Bangladesh. Eco - Management and Auditing, 7 (3), 114-121. Bansal & Roth (2000). Quality of corporate environmental disclosure. Business Strategy and the Environment, 17 (2), 120-136. Barako (2007). Corporate performance: does ownership matter? A comparison of foreign-anddomestic- owned firms in Greece and Portuga. Review of Industrial Organization, 234-255. Bayoud, N. S (2012). Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study. International Journal of Economics and Finance, 4 (3). Blyth, A (2005). Business behaving responsibly. Director, 59(1), 30. Bowman & Haire (1975). A strategic posture towards corporate social responsibility. California Management Review, 18 (2), 49-58. Brammer, S & Pavelin. (2004). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 2, 120-136. Buhr (1998). Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge. Accounting, Auditing & Accountability Journal, 11 (2), 46-69. Burchell (1985). Accounting in its social context: Towards a history of value added in the United Kingdom. Accounting, Organizations and Society, 381-413. Buzby (1975). Company size, listed versus unlisted stocks, and the extent of financial disclosure. Journal of Accounting Research, 13 (1), 16-37. Campbell D, C. B & Shrives, P. (2003). Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy. Accounting, Auditing & Accountability Journal, 558-581. Campbell, D. C & Lawler (2002). Social welfare, positivism and business ethics. Business Ethics: A European Review, 3, 260-276. Carrroll, A. B (1979). A three-dimensional conceptual model of. Academy of management, 4, 497-505. Chen, H (2011). Corporate social responsibility and corporate financial performance in China: an empirical research from Chinese firms. Corporate Governance, 11 (4), 361-370. Choi, J (1999). An evaluation of the voluntary corporate environmental disclosures: A Korean Evidence. Social and Environmental Accounting, 18(1), 2-7. Cochran, P.L & Wood. (1984). Corporate social responsibility and financial performance. Academy of Management Journal, 27 (1), 42-56. Cohen, S. G (1997). What makes teams work: Group effectiveness research from the shop floor to the executive suite. Journal of Management, 23 (3), 239-290. Cowen, F. A (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society, 12 (2), 111–122. Cox, P. B (2004). An empirical examination of institutiona investor preferences for corporate social performance. Journal of Business Ethics, 52 (1), 27-42. Dahawy & Samaha (2010). Misery loves companies: rethinking social initiatives by business. Academy of Management Review, 214-236. Darmawan, M. S (2011).The Relationship between Corporate Social Responsibility and Firm Financial Performance: Evidence from the Firms Listed in LQ45 of the Indonesian Stock Exchange Market. European Journal of Social Sciences, 23 (11). Davidson, W (2006). An empirical investigation of the relationship between change in corporate social performance and financial performance:a stakeholder theory perspective. Academy of Management, 27 (1), 42-56. Deegan, C & Rankin (1999). The environmental reporting expectations gap: austrakian evidence. British Accounting Review, 31 (3), 313-346. Deegan, C & Newson, M (2002). Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. International Journal of Accounting, 37 (2), 183-213. Deegan, C & Gordon, B (1996). A study of environmental disclosure practices of Australian corporations. Accounting and Business Research, 26 (2), 187-199. Deegan (2000). The environmental reporting expectations gap: austrakian evidence. British Accounting Review, 31 (3), 313-346. Deegan, C (2002). Introduction: the legitimising effect of social and environmental disclosuresa theoretical foundation. Accounting, Auditing & Accountability Journal, 15 (3), 282-311. Donaldson & Preston (1995). The stakeholders theory of corporation:concept evidence and implication. The academy of Management, 20(1), 65-91. Donnelly, R & Mulcahy M (2008). Board Structure, Ownership, and Voluntary Disclosure in Ireland. Corporate Governance: An International Review, 16 (5), 416-429. Edwards, D (1998). the link between company environmental and financial performance. London. Elmaghrabi (2010). Perceived international environmental factors and corporate voluntary disclosure practices: an empirical study. The British accounting review, 17–35. Elmogla (2009). Corporate social reporting in a transition economy: the case of Libya. The International Journal of Accounting, 23 (5), 123-151. Erny, N (2008). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 7 (1), 325-346. Evans (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 325-45. European Commission (2001) http://www.eurofound.europa.eu/areas/ businessandsociety/csrreport.htm. Firth (1979). The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports. Accounting & Business Research, 92-117. Friedman A.L. & Turner. (2006). “Stakeholders: Theory and Practice. Oxford. Friedman, M. (2002). Capitalism and Freedom,. University of Chicago Press,. Chicago: 1962. Genser, Barreto & Rodrigues (2007). A guide to modern statistical analaysis of immunological data. BMC Immunology, 8-27. Gordon (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal, 14 (5), 587-617. Gray (1995). Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal, 8 (2), 47-77. Gray, R & Sinclair (2001). Social and environmental disclosure and corporate characteristics: a research note and extension. Journal of Business Finance and Accounting, 28 (4), 327-56. Gray, R. O (1996). changes and Challenges in Corporate and Social Reporting. Accounting and Accountability. London. Guire, M (1988). Corporate Social Responsibility and Firm Financial Performance. The Academy of Management, 31 (4). Gujarati (1995). Using Monte Carlo Techniques to Demonstrate the Meaning and Implications of Multicollinearity. Journal of Statistics Education, 76-92. Güler Aras, A. A (2010). Managing corporate performance: Investigating the relationship between corporate social responsibility and financial performance in emerging markets. International Journal of Productivity and Performance Management, 59 (3), 229-254. Guthrie, J & Parker L. D. (1989).Organizational social reporting: A rebuttal of legitimacy theory. Accounting and Business Research, 79, 343–352. Hackston, D & Milne. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1), 77-108. Hair J. F. J., Anderson.R. E. & Tatham. R (1995). Multivariate data analysis. Educational and Psychological Measurement, 123-139. Hillman & Keim (2001). Shareholder value, stakeholder management, and social issues: what's the bottom line? Strategic Management Journal, 22 (2), 125-139. Ho L & Taylor M (2007). An empirical analysis of triple bottom line reporting and its determinants: evidence from the United States and Japan. Journal of International Financial Management and Accounting, 18 (2), 123–150. Huang, C. L. & Kung F. H. (2010). Drivers of environmental disclosure and stakeholder expectation: evidence from Taiwan. Journal of Business Ethics, 96, 435-451. Idowu, S.O & Towler (2004). A comparative study of the contents of corporate social responsibility reports of UK Companies. Management of Environmental Quality: An International Journal, 15 (4), 420-37. Imran & Kashi (2010). Corporate social responsibility influences, employee commitment and organizational performance. African Journal of Business Management, 4 (12), 2796-2801. Jahamani (2003). Green accounting in developing countries: the case of U.A.E. and Jordan. Managerial Finance, 29 (8), 37-45. John D. P. (2009). Corporate social disclosure in Libya. Social Responsibility Journal, vol. 5(3), pp 311-327. Johnson R.A & Greening D.W. (1999). The effects of corporate governance and institutional ownership types on corporate social performance. Academy of Management Journal, 42 (5), 564-76. King (2002). Corporate governance, family ownership and firm value: The Canadian evidence. Journal of Corporate Governance, 124-139. Klein, J & Dawar, N. (2004). Corporate social responsibility and consumers’ attributions and brand evaluations in a product-harm crisis. International Journal of Research in Marketing, 21(3), 203-17. Kolk A., Walhain S & Wateringen. (2001). Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector. Business Strategy and the Environment, 10(1), 15-28. Lantos, G. (1999). Motivating moral corporate behavior. Journal of Consumer Marketing, 16(21), 222-33. Laudal, T. (2011). Drivers and barriers of CSR and the size and internationalization of firms. Social Responsibility journal, 7 (2), 234-256. Li, S. (2012). Further evidence on the association between corporate social responsibility and financial performance. International Journal of Law and Management, 54 (6), 472-484. Lucyanda, J. (2012). The Influence of Company Characteristics Toward Corporate Social Responsibility Disclosure. The International Conference on Business and Management. Phuket- Thailand. Luetge, C. (2005). Economic ethics, business ethics and the idea of mutual advantages. Business Ethics: A European Review, 2, 31-49. Mahoney & Roberts, M. (2007). “Corporate social performance, and financial performance and institutional ownership in Canadian firms. Accounting Forum, 31, 233-253. Maman & Darmawan. (2011). The Relationship between Corporate Social Responsibility and Firm Financial Performance: Evidence from the Firms Listed in LQ45 of the Indonesian Stock Exchange Market. European Journal of Social Sciences, 23 (11). Mathews, M. (1995). Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate? Accounting, Auditing & Accountability Journal, 10 (4), 481-531. Matten. (2004). Environmental reporting and firm performance evidence from Thailand. The Journal of Corporate Citizenship, 17, 137-149. McKinnon J. & Dalimunthe L. (1993). Voluntary disclosure of segment information by Australian diversified companies. Accounting & Finance, 33(1), 33-50. McWilliams, A. (2010). responsibility: strategic implications. Journal of Management Studies, 43 (1), pp. 1-18. Meek, G. K. (1995). Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations. Journal of International Business Studies, 555-572. Mees & Bonham. (2004). corporate social responsibility belongs with HR Candian report. Mid-Amirican journal, 17 (7), 11. Mulyadi, M. S. (2012). Influence of corporate governance and profitability to corporate CSR disclosure. International Journal of Arts and Commerce, 7 (1). Mustaruddin S, N. Z. (2011). Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market. Asia- Pacific Journal of Business Administration, 3(2), 165-190. Naser K, Al-Khatib K. & Karbhari. (2002). ‘‘Empirical evidence on the depth of corporate information disclosure in developing countries: the case of Jordan. International Journal of Commerce and Management, 12 (4), 122-55. Nazli A &Mohd Ghazali. (2007). Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. CORPORATE GOVERNANCE, 7 (3), 251-266. Niskala. M & Pretes. (1995). Environmental reporting in Finland: a note on the use of annual reports. Accounting, Organizations and Society, 20 (6), 457-466. Nor Hawani & Mustaffa. (2011). CSR disclosures and its determinants: evidence from Malaysian government link companies. Social Responsibility Journal, 7 (2), 181-201. Norhayah & Muhamad N. (2010). Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. Managerial Auditing Journal, 25 (6), 591-613. O’Dwyer, B. (2002). Managerial Perceptions of Corporate Social Disclosure. Accounting Auditing and Accountability, 15 (3), 406–436. Oyeler, P. (2003). Determinants of internet financial reporting by New Zealand companies. Journal of International Financial Management and Accounting, 14 (1), 26–63. Prime Minister's Community Business Partnership. (2007). www.partnerships.gov.au/csr/corporate_csr_ defined.shtml. Pava M.L. & Krausz J. (1996). The association between corporate social responsibility and financial performance: the paradox of social cost. Journal of Business Ethics, 15 (3), 321-57. Raar. (2002). Environmental initiatives: towards triple-bottom line reporting. Journal of Business Ethics, 88 (2), 169-183. Piacentine (2000). Exposure, legitimacy, and social disclosure. Social Responsibility Journal, 14, 23-37 Rizk, R. (2008). Corporate social and environmental reporting: a survey of disclosure practices in Libya. Social Responsibility Journal, 4(3), 306–323. Ron. B & Lorenzo. C. (2007). What Corporate Social Responsibility Activities are valued by the Market? Journal of Business Ethics, 4, 497-505. Russo MV & Fouts PA. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40 (3), 534–559. Ryan, C. (2002). 'How to measure corporate social responsibility'. Journal of Business Ethics, 44 (3), 95. Sadaf, E & Ahmad, K. (2012). An Empirical investigation of the relationship between Corporate Social Responsibility and Financial Performance (Evidence from Manufacturing Sector of Pakistan). Journal of Basic and Applied Scientific Research, 2 (3), 2909-2922. Salama. (2009). Factors influencing voluntary corporate disclosure by the actively traded Libyan firms. Research in Accounting in Emerging Economies, 87–119. Saleh, M. (2011). Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market. Asia-Pacific Journal of Business Administration, 3 (2), 165-190. Salem, N. (2012). Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study. International Journal of Economics and Finance, 4 (4). Schipper K. (1989). Commentary on Earnings Management. Accounting Horizons, 91-102. Schroeder (1990). Diagnosing and dealing with multicollinearity. Western Journal of Nursing Research, 18 (1), 2-7. Sekaran, U. (1992). Research method for business: A skill building approach. American business review, 4 (3), 16-29. Souza Criso´stomo & Fa´tima de. (2011). Social Responsibility Journal, 7 (2), 295-309. Stanwick, P, Stanwick, A & Sarah, D. (1998). The relationship between corporate social performance and organizational size, financial performance and environmental performance: An empirical examination. Journal of Business Ethics, 17 (2), 195. Suttipun, M. (2012). Determinants of Environmental Disclosure in Thai Corporate Annual Reports. International Journal of Accounting and Financial Reporting, 2 (1), 372-405. Tagesson, T. B. (2009). What explains the extent and content of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16 (4), 352-364. Thomas. (2011). Drivers and barriers of CSR and the size and internationalization of firms. Social Responsibility Journal, 7(2), 234-256. Uadiale, O. M. (2012). Corporate Social Responsibility and Financial Performance in Developing Economies: The Nigerian Experience. Journal of Economics and Sustainable Development, 3 (4), 77-83. Udayasanker. (2008). Corporate Social Responsibility and Firm Size. Journal of Business Ethics, 16-25. Ullman, A. (1985). A critical examination of the relationship among social performance of US. firms. Academy of management, 10 (3), 540-557. Unerman, J. (2000). Methodological issues - reflections on quantification in corporate social reporting content analysis. Accounting, Auditing & Accountability Journal, 667-681. Waddock S.A. & Graves S.B. (1997). The corporate social performance-financial performance link. Strategic Management Journal, 18, 303-19. Waller, D. S. (2009). Corporate Social Responsibility (CSR) Disclosure of Advertising Agencies: An Exploratory Analysis of Six Holding Companies' Annual Reports. Journal of Advertising, 38, 109-122. Welch R. (1999). The relationship between social and financial. Performance, Business and Society, 38, 109-125. Williams. (1999). Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. The International Journal of Accounting, 34 (2), 209-238. Wood, D. (1991). Corporate social performance revisited. The Academy of Management Review, 16, 691-718. Yang C. (2003). Business Research Methods. Academy of Management Review, 244-260. Zain, M. M. (2011). CSR disclosures and its determinants: evidence from Malaysian government link companies. Social Responsibility Journal, 7 (2), 181-201. Zain, M. (2006). Malaysian corporate responsibility disclosure: what, why, when, how? A Research Agenda, (p. paper presented at the Seminar on Survival of Accounting Profession). Terengganu.

Similar Items