Md. Abdul Kaium Masud
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Corporate social responsibility evaluation by different levels of management of Islamic banks and traditional banks: evidence from banking sector of Bangladesh
Problems and Perspectives in Management Volume 14, 2016 Issue #3 (cont. 1) pp. 194-202
Views: 1421 Downloads: 679 TO CITEThe research aims to evaluate different levels of management understanding and performance on Corporate Social Responsibility (CSR) of traditional banks and Islamic banks in Bangladesh. Moreover, the paper points out the philosophy of both banks’ policy makers. The study is exclusively analytical in nature where 14 banks were selected on the basis of availability of branches in the research area. The research was based on primary data sources through a structured questionnaire. The research findings revealed that there is a gap between policy makers’ assurance of CSR contribution and its real implementation. The analysis found that Islamic banks are better than traditional banks with regard to the implementation of CSR policies. The result also showed that there are still some controversies on CSR performance of Islamic and traditional banks in general. The study also observed that Islamic, as well as traditional banks’ different levels of management conceive that CSR activities are performed by banks for their own interest rather than for social welfare. Therefore, it must be emphasized that good CSR policy is inevitable for all types of banks in Bangladesh. For the betterment of the society, as well as the banks, all levels of management should harmonize their CSR philosophy.
Keywords: corporate social responsibility, management performance, traditional bank, Islamic bank, Bangladesh.
JEL Classification: G21, M10, M14 -
A longitudinal study of corporate social responsibility expenditure and ownership structure of financial firms
Md. Abu Jahid , Md. Harun Ur Rashid , Md. Abdul Kaium Masud , Rizal Yaya doi: http://dx.doi.org/10.21511/bbs.17(1).2022.03Banks and Bank Systems Volume 17, 2022 Issue #1 pp. 24-37
Views: 1302 Downloads: 437 TO CITE АНОТАЦІЯThere is a dearth of longitudinal studies of corporate social responsibility expenditure (CSRE) and corporate governance in Bangladesh, which has been the impetus for this study. The study aims to identify the relationship between ownership structure and CSR expenditure. The empirical study considered a longitudinal period of 2007–2019 of listed financial firms (banks and non-banking financial institutions) of Bangladesh. The final sample consisted of 461 firm-year observations for 53 firms. The study incorporated a set of theories, including agency cost theory and stakeholder theory. The study applied the ordinary least square (OLS) regression technique to test hypotheses. The results of multiple regression analysis showed that foreign ownership and managerial ownership contribute positively and significantly to CSRE. However, the study did not document any relationship between institutional ownership and CSRE. The study used rigorous and alternative measurement techniques to further verify the findings. It was concluded that value creation from CSRE is highly dependent on the ownership structure of financial firms. The empirical study has significant theoretical and managerial implications.
Acknowledgment
Comments and suggestions from the discussants and paper presenters and audiences of International Conference on Sustainable Innovation (ICoSI 2020) at Universitas Muhammadiyah Yogyakarta, Indonesia, have been gratefully acknowledged, which helps us to improve the quality of this paper.
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