Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks
| dc.contributor.author | Maeeni, Fatima Abdul Qader al | |
| dc.date.accessioned | 2023-01-30T12:58:43Z | |
| dc.date.accessioned | 2023-08-20T11:21:02Z | |
| dc.date.available | 2023-01-30T12:58:43Z | |
| dc.date.available | 2023-08-20T11:21:02Z | |
| dc.date.issued | 2022-04 | |
| dc.description | This chapter provides an overview of this study and the structure of the dissertation. It explains the variables used to assess the relationship between different CG mechanisms like ownership structures and board of directors’ characteristics toward the UAE listed banks’ CSR disclosure based on previous studies. In addition, this chapter provides a background about the location of the research—the UAE—and its demographic and economic environment, including government plans and strategic priorities. Moreover, this chapter presents the research gap and the importance of the study in general and in the UAE in particular | en_US |
| dc.description.abstract | Purpose: This study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate governance mechanisms on this disclosure. Design/methodology/approach: Content analysis of banks’ annual reports from 2009 to 2019 was applied to investigate the CSR disclosure level by constructing a disclosure index. Panel data regressions were applied to analyze the impact of corporate governance mechanisms on CSR disclosure. Findings: UAE banks show an improving trend in the CSR disclosures. In addition, the board of directors and ownership structure are significantly and positively associated with the CSR disclosures. The results vary across the banking systems. Research limitations/implications: This study considers the extent of the CSR disclosure in UAE banks’ annual reports, and future research should consider more industries and communication channels. Practical implications: This study sheds light on the extent of the CSR disclosure of UAE listed banks and assists UAE policymakers in implementing appropriate corporate governance mechanisms. Social implications: The findings provide banks with a better understanding of the benefits of strengthening corporate governance to improve their CSR disclosure. Originality/value: This study contributes to the literature by constructing a more comprehensive disclosure index and examining the impact of corporate governance mechanisms on CSR disclosure by considering both the conventional and Islamic banking systems. Keywords Board of directors, Corporate governance, Corporate social responsibility, Ownership structure, Panel data | en_US |
| dc.identifier.citation | Al Maeeni, F., Ellili, N. O. D., & Nobanee, H. (2022). Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks. Journal of Financial Reporting and Accounting, (ahead-of-print). | |
| dc.identifier.doi | https://doi.org/10.1108/JFRA-11-2021-0424 | |
| dc.identifier.uri | https://edms.wexl.in/handle/1/4289 | |
| dc.language.iso | en | en_US |
| dc.publisher | Abu Dhabi University | en_US |
| dc.title | Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks | en_US |
| dc.title.alternative | Dissertation | en_US |
| dc.type | Dissertation | en_US |