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Relationship Between Board Independence and CSR Spending of Islamic Banks in Bangladesh

Umar, Habibu Umar - ;

This study examines the relationship between board independence and CSR expenditures on education, health and human and disaster relief for the case of Islamic banks in Bangladesh, using unbalanced panel data from 2010 to 2020, the results indicate that board independence is positively and significantly associated with CSR expenditures on education and human and disaster relief sectors but is insignificantly related to the CSR expenditure on health. Thus, in forming the governance framework of Islamic banks, there is a need to have board independence to promote the social responsibility of Islamic banks. Indeed, our results suggest that it should be a regulatory requirement.


Ketersediaan

Call NumberLocationAvailable
PSB lt.2 - Karya Akhir (Majalah)1
PenerbitJakarta: Bank Indonesia 2020
EdisiVolume 8, number 2, 2022
SubjekCSR
Islamic banks
Bangladesh
Board independence
ISBN/ISSN2460-6618
KlasifikasiNONE
Deskripsi Fisik340 p.
Info Detail SpesifikJournal of Islamic Monetary Economics and Finance
Other Version/RelatedTidak tersedia versi lain
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  • Relationship Between Board Independence and CSR Spending of Islamic Banks in Bangladesh

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