هدف البحث لمعرفة ما إذا كان هناك نموذج يعبر عن العلاقة بين خصائص الشركات المصرفية و الإفصاح الاختياري عن المسؤولية الاجتماعية في التقارير السنوية للمصارف و قياس هذا الاثر , و في سبيل تحقيق ذلك طور الباحثون مؤشرا لقياس مستوى الإفصاح الاختياري عن المسؤولية الاجتماعية في مجتمع البحث المتمثل بالإدارات المركزية للمصارف الخاصة العاملة في الجمهورية العربية السورية و البالغ عددها 11 مصرفا خاصا.
This research work aimed at whether or not a model express on the
relationship between banking organization characteristics and voluntary
disclosure of social responsibility in the annual report. To achieve this aim,
the researchers developed an index against which voluntary disclosure of
social responsibility may be measured, in the field of study represented by
eleven private Syrian banks.
References used
ABUL HASSAN, & CHACHI, A., 2007, "Corporate Governance of the Islamic Financial Services Industry in Brunei Darussalam", Journal of Islamic Economics, Banking and Finance, PP. 39-59
ARCAY M., &VÁZQUEZ, M., 2005, "Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain", Advances in Accounting, Vol. 21,PP. 299-331
ALJIFRI, KH., 2008, "Annual Report Disclosure in a developing Country: The Case of the UAE", Advances in Accounting, vol. 24, Issue. 1, PP. 93-10
This research aimed to identify the reality and obstacles of corporate social
responsibility disclosure in firms subject to the regulations of the Syrian Commission on
Financial Markets & Securities. To achieve the purpose of the study, data was co
This research aimed at studying the impact of firm characteristics on the level of
social responsibility disclosure by firms subject to the rules of The Syrian Commission on
Financial Markets and Securities. The research was applied on 38 companies
This research work aims at whether or not structure of board director has an
immediate effect on voluntary disclosure concerning financial or non-financial data, and
defining the degree of this effect. To achieve this aim, the researchers developed
This research aims to formulate an integrated model for voluntary disclosure information in the Syrian business environment, and to test the application of the proposed model in the financial statements of the year (2012) for the (22) listed companie
This research work aims at whether or not corporate governance has an immediate effect on voluntary disclosure concerning financial or nonfinancial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index