The impact of corporate social responsibility disclosure on cost efficiency, financial stability and dividend policy of Islamic banks : evidence from GCC countries /
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(Published version)
Date
2023
Authors
AI-Jbour, Anas
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
thesis
Citation
Statement of Responsibility
Conference Name
Abstract
This thesis investigates the impact of corporate social responsibility (CSR) disclosure on cost efficiency, financial stability, and dividend policy of Islamic banks in the Gulf Cooperation Council Countries (GCC). The thesis adopts a single-stage data envelopment analysis (DEA) model and accounting-based proxies. Also, it develops a comprehensive CSR index to estimate the volume of the CSR disclosure of GCC' Islamic banks. The empirical findings indicate a lack of significance between the overall index and cost efficiency proxies. However, disaggregated analyses indicate that the sub-dimensions are significantly related to the cost efficiency proxies. In addition, the aggregated and disaggregated analyses show that the CSR disclosure indices are significantly related to financial stability and dividend policy proxies. These findings are robust after considering for endogeneity issues.
School/Discipline
University of South Australia. UniSA Business.
UniSA Business
UniSA Business
Dissertation Note
Thesis (PhD(Finance and Related Studies))--University of South Australia, 2023.
Provenance
Copyright 2023 Anase AI-Jbour
Description
1 ethesis (xiv; 117 pages) :
colour illustrations.
Includes bibliographical references (pages 96-115)
colour illustrations.
Includes bibliographical references (pages 96-115)
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