Publication:
The corporate ethical identity disclosure and its impact on financial performance: evidence from Islamic banks globally
Abstract
The importance of ethics in the corporate world has received much attention in the 21st century, after a series of major financial fiascos. In fact, most of the performance of companies in the market have a new dimension of qualitative analysis besides the usual financial analysis that generate quantitative information to ascertain their performance (Guthrie and Farneti, 2008). Dhaliwal et al. (2011) point out that greater disclosure and transparency alighned with non-financial disclosures (social, ethical and environmental) play a complimentary role to financial transparency, leading to lower analyst forecaset errors. Therefore, a more objective assessment of expected financial performance is achieved.
Keywords
Corporate ethics , Financial performance , Islamic banks , South-East Asia , South Asia , Middle East and North Africa (MENA) regions , Ethical identity index (EII)
Citation
Gadhoum, Mohamed Anouar. (2018). The corporate ethical identity disclosure and its impact on financial performance: evidence from Islamic banks globally. CIAWM Bulletin, 3 (2017), pp. 5-7.
Publisher
CIAWM
DOI
Files
CIAWM_Issue3_corporate_ethical_identity_disclosure_anouar.pdf
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