Proposed 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
published by Aِl-Baath University
in 2015
in
and research's language is
العربية
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Abstract in English
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