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All Journal Journal of Islamic Monetary Economics and Finance
Umar Habibu Umar
Department of Accounting and Finance, School of Business and Economics, Universiti Brunei Darussalam
Economics, Econometrics & Finance

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RELATIONSHIP BETWEEN BOARD INDEPENDENCE AND CSR SPENDING OF ISLAMIC BANKS IN BANGLADESH Umar Habibu Umar
Journal of Islamic Monetary Economics and Finance Vol 8 No 2 (2022)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v8i2.1451

Abstract

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.
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