期刊名称：International Journal of Economics and Finance
印刷版ISSN：1916-971X
电子版ISSN：1916-9728
出版年度：2021
卷号：13
期号：9
页码：94-102
DOI：10.5539/ijef.v13n9p94
语种：English
出版社：Canadian Center of Science and Education
摘要：This article is intended to evaluate the level of disclosure of corporate social responsibility (CSR) in Islamic banks and examine the relationship between the Return on Assets (ROA) and the Return on Equity (ROE) performance indices in relation to the disclosure of the Islamic banks’ corporate social responsibility. In reality, an empirical study was performed over a six-year period from 2009 to 2014, in which the CSR shows that Islamic banks are engaged in a great variety of social activities, both as private or public banks. In fact, empirical research has also found that there is a negative relationship between the corporate social responsibility of Islamic banks and the financial results of the ROA an ROE measures.
