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<title>International Journal of Law and Management:</title>
<subTitle>Determinants of Islamic social
reporting in Islamic banks
of Pakistan</subTitle>
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<name type="Personal Name" authority="">
<namePart>Arif Hussain</namePart>
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<publisher>EMERALD INSIGHT</publisher>
<dateIssued>2021</dateIssued>
<issuance>monographic</issuance>
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<note>Abstract
Purpose – This study aims to spotlight and explore various determinants of Islamic social reporting (ISR)
in Islamic banks of Pakistan.
Design/methodology/approach – The authors have used firm size, firm profitability, firm age,
board size and board independence as determinants of ISR. The authors collected data from Islamic
banks listed on Pakistan Stock Exchange for the period 2012–2019. Multiple estimation techniques, i.e.
fixed effect model, random effect model and one-step difference generalized method of moment (GMM),
have been applied.</note>
<subject authority=""><topic>Firm size, Firm age, Board composition</topic></subject>
<subject authority=""><topic>Islamic social reporting</topic></subject>
<subject authority=""><topic>Board size, Firm profitability</topic></subject>
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