International Journal of Law and Management: Determinants of Islamic social reporting in Islamic banks of Pakistan

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International Journal of Law and Management: Determinants of Islamic social reporting in Islamic banks of Pakistan

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.

Statement of Responsibility

Author(s)

Arif Hussain - Personal Name

Edition

Call Number

Subject(s)

Firm size, Firm age, Board composition
Board size, Firm profitability
Islamic social reporting

Classification

NONE

Series Title

GMD

Text

Language

ENGLISH

Publisher

EMERALD INSIGHT

Publishing Year

2021

Publishing Place

ENGLAND

Specific Detail Info

JURNAL ILMU HUKUM

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APA Citation

Arif Hussain. (2021).International Journal of Law and Management: Determinants of Islamic social reporting in Islamic banks of Pakistan.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd