期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2013
卷号：2
期号：6
页码：307-311
DOI：10.5923/j.ijfa.20130206.02
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The purpose of this study is to examine and ascertain the effects of Intellectual Capital on Corporate Social Responsibility for Islamic Banking Sector in GCC. Value Added Intellectual Coefficient (VAIC) was used as the efficient measure of intellectual capital. Two regression models were constructed to test the overall VAIC, and each of its three components (Capital Employed Efficiency, Human Capital Efficiency and Structural Capital Efficiency) affects Islamic banks’ Corporate Social Responsibility. The data includes 53 Islamic banks in GCC for the period of 2007-2011. The results showed that intellectual capital (VAIC) has a negative impact on Corporate Social Responsibility of Islamic banks in GCC. In addition, we found that Corporate Social Responsibility is positively associated with Capital Employed Efficiency (CEE) and negatively associated with Human Capital Efficiency (HCE). However, our findings failed to find any significant association between Structural Capital Efficiency (SCE) and Corporate Social Responsibility of the Islamic banks in GCC.
关键词：Intellectual Capital; Value Added Intellectual Coefficient (VAIC); Islamic Banks; Gulf Cooperation Council (GCC); Corporate Social Responsibility (CSR)
