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Register a new userProposed Model for Relationship between Banking Organization Characteristics and Voluntary Disclosure of Social Responsibility An Empirical Study on Private Banks Listed in Syrian Commission on Financial Markets and Securities
نموذج مقترح للعلاقة بين خصائص الشركات المصرفية و الإفصاح الاختياري عن المسؤولية الاجتماعية دراسة تجريبية على المصارف الخاصة المسجلة في هيئة دمشق للاوراق و الأسواق المالية السورية
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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
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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
llected for
29 firms registered in the Commission whereby the managers of these firms responded to
the questionnaire. Data was analyzed using percentages, frequencies, and Wilcoxon Signed
Ranks Test.
Results of the study showed that the Syrian firms include social responsibility issues
in their work strategies, and that the Syrian government worked on the issuance of many
laws that regulate and guide the work of firms in the field of social responsibility.
However, the results also revealed that the weakness in legislations related to the
disclosure of corporate social responsibility; the weakness in the firm’s culture towards the
concept of social responsibility; the costs arising from disclosure and related to the
collection and dissemination of information; and the negative impact of disclosure costs on
the profitability of the disclosing firm are all obstacles toward corporate social
responsibility disclosure.
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
for which
data was available from 2007-2013.
To measure the level of firms’ social responsibility disclosure, the dependent
variable, an index was built based on the KLD index. Firm characteristics, the independent
variables, that were examined are: profitability, financial leverage, age, industrial sector,
size, managerial ownership, institutional ownership and foreign ownership. Data were
hand collected from the annual reports of the firms in question and analyzed following the
random effect model, of the panel data models. The results indicate that the size of the firm
and its profitability are positively linked to its social responsibility disclosure. No effect
however was detected for the age of the firm, the industrial sector, and the ownership
structure. The results also reveal that the Syrian crisis had a positive effect on the level of
social responsibility disclosure, as these firms increased disclosure of social responsibility
related to community service, particularly those related to the support of martyrs families
and war casualities.
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
an index
against which voluntary disclosure may be measured, in the field of study represented by
eleven private Syrian banks.
The researchers applied their study to the community of banks, including all banks.
The study covered the last six years for each bank, starting from 2009-2014.
The index consists of 32 items, divided into two subsidiary groups (Financial and
non-financial data).
The study adopted a strategy of testing the study hypotheses, using analysis
regression method. The variant of audit committee has been adopted because the sample
under study did not indicate any differences.
Studying the relationship between structure of board director variables and voluntary
disclosure including the index as a whole, it was found that there is a positive relationship
indicating statistical remarks, between profitability variable and voluntary disclosure as a
whole. The rest of structure of board director variables denoted a kind of positive partial
correlation, having no statistical indications. This variable has been noticed between
structure of board director variables and voluntary disclosure as a whole.
profitability
الربحية
Voluntary Disclosure
الإفصاح الاختياري
Audit Committee
لجنة المراجعة
استقلالية أعضاء مجلس الإدارة
لجنة إدارة المخاطر
Risk Management Committee
Independent Board Director
هيكل مجلس الإدارة
المعلومات المالية
المعلومات غير المالية
Structure of Board Director
Financial data
Non-Financial Data
المزيد..
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
s in DSE.
To achieve the research goals, the research was based on the previous studies and related researches, to formulate the model and test its validation to be applied. The research tested if the listed companies in DSE disclosed any of the information which
is contained in the suggested model, by reviewing each of the (22) financial statements of the listed companies and the disclosed information was then quantified.
The research has many results as the model is validated for measuring the purposes of the voluntary disclosure. The listed companies of DSE disclosed acceptable information which is included in the model. The disclosing percentage was very low
with the highest percentage being (10%).
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
against which voluntary disclosure may be measured, in the field of study represented by private Syrian banks. The study covered the last six years for each bank.
The study adopted a strategy of testing the study hypotheses, using
analysis regression method.
profitability
الربحية
Voluntary Disclosure
الإفصاح الاختياري
Corporate governance
General data
Futuristic data
Size of Board Director
Audit Committee
Independent of Board Director
حوكمة الشركات
المعلومات العامة
المعلومات المستقبلية
حجم مجلس الإدارة
لجنة المراجعة
استقلالية أعضاء مجلس الإدارة
المزيد..
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