ارزش‌آفرینی گزارشگری شهروند شرکتی در بانک‌ها

 

Abdelnur, O. A. O. (2021). Corporate social responsibility Disclosure by Sudanese listed commercial banks. International Review of Management and Marketing, 11(1), 60-75.

Abubakar, A. S; & Ameer, R. (2011). Readability of corporate social responsibility communication in Malaysia. Corporate Social Responsibility and Environmental Management, 18(1), 50–60.

Akbari, M. Ghasemi, M. & Hoshmand. F. (2015). The moderating effect of advertising intensity on the relationship between corporate social responsibility and corporate value. Financial Management Strategy, 2(2), 146-127. (in Persian).

Alafi, K; & Hasoneh, A. B. (2012). Corporate social responsibility associated with customer satisfaction and financial performance a case study with Housing Banks in Jordan. International Journal of Humanities and Social Science, 2(15), 102-115.

Arshad, R., Othman, S., & Othman, R. (2012). Islamic corporate social responsibility, corporate reputation and performance. World Academy of Science, Engineering and Technology, 64(4), 1070-1074.

Badri, A. (2015). Statement of investing deposits: Promoting accountability in the usury-free banking business model. Monetary and Banking Research Institute, 1(1), 1-28. (in Persian).

Barzegar, Gh. (2011). A model for disclosing corporate social responsibility and its relationship with financial performance. PhD thesis, Allameh Tabatabai University, Tehran. (in Persian).

Basel Committee on Banking Supervision. (2005). Enhancing corporate governance for banking organizations. Retrieved from www.bis.org/publ/bcbs122.htm

Bashiri Manesh, N; Rahmani, A; Hosseini, A. & Mousavi. M. (2015). Pricing of voluntary disclosure in the Iranian capital market. Accounting and Auditing Reviews, 22(3): 279-300. (in Persian).

Baumann, U; & Nier, E. (2004). Disclosure, volatility, and transparency: An empirical investigation into the value of bank disclosure. Economic Policy Review, 10(2), 31-45.

Berger, A. N., Klapper, L. F., & Turk-Ariss, R. (2009). Bank competition and financial stability. Journal of Financial Services Research, 35(2), 99-118.

Bhasin, M. L; Makarov, R; & Orazalin, N. S. (2012). Determinants of voluntary disclosure in the banking sector: An empirical study. International Journal of Contemporary Business Studies, 3(3), 60-71.

Bidari, G; & Djajadikerta, H. G. (2020). Factors influencing corporate social responsibility disclosures in Nepalese banks. Asian Journal of Accounting Research, 5(2), 209-224.

Boroujerdi, P. Jalili, M. & Mardani. F. (2010) The effect of concentration in the banking industry and other factors on the profitability of state banks. Monetary and Banking Research, 5(3), 202-175. (in Persian).

Boyd, J. H., & De Nicolo, G. (2005). The theory of bank risk taking and competition revisited. The Journal of Finance, 60(3), 1329-1343.

Cetorelli, N., & Strahan, P. E. (2006). Finance as a barrier to entry: Bank competition and industry structure in local US markets. The Journal of Finance, 61(1), 437-461.

Chalaki, p. Heydari, M. & Dadashzadeh, A. (2016). The investigation of factors affecting the liquidity of banks and financial credit institutions in Iran. Financial Management Strategy, 12(1), 76-59. (in persian).

Dane, M. Ch. (2016). Corporate accountability reporting and high – profile misconduct. The Accounting Review, 91(2), 377-399.

Darogheh Hazrati, F; Taftian, A. & Moinuddin. M. (2020). Identify and rank the components and indicators of web-based integrated reporting with corporate citizenship reporting approach using fuzzy Delphi combined technique and fuzzy hierarchical analysis. Accounting and Auditing Management Knowledge, 9(36): 229-250. (In Persian).

El Mousaid, F; & Boutti, R. (2012). Relationship between corporate social responsibility and financial performance in Islamic banking. Research Journal of Finance and Accounting, 3(10), 93-103.

Farook, S; Kabir Hassan, M; & Lanis, R. (2011). Determinants of corporate social responsibility disclosure: The case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114-141.

Fatahi, Sh. Rezaei, M. & Jahed. I. (2017). The effect of banking soundness on profitability of commercial banks: Threshold panel regression Approach. Financial Management Strategy, 16(1), 50-29. (In Persian).

Ferrouhi, E. M. (2014). Moroccan Banks analysis using camel model. International Journal of Economics and Financial, 4(3), 622-627.

Fungacova, Z., Shamshur, A., & Weill, L. (2017). Does bank competition reduce cost of credit? Cross-country evidence from Europe. Journal of Banking & Finance, 83(1), 104-120.

Fungacova, Z., Shamshur, A., & Weill, L. (2017). Does bank competition reduce cost of credit? Cross-country evidence from Europe. Journal of Banking & Finance, 83(1), 104-120.

Garriga, E; & Mele, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1), 51-71.

Grougiou, V; Leventis, S; Dedoulis, E; & Owusu-Ansah, S. (2014). Corporate social responsibility and earnings management in US banks. Accounting Forum, 38(3), 155-169.

Hajiha, Z. & Sarafraz. B. (2012). Investigating the relationship between corporate social responsibility and equity costs in companies listed on the Tehran Stock Exchange. Empirical Research in Accounting. 14(4), 105-123. (In Persian).

Haniffa, R; & M. Hudaib. (2007). Exploring the ethical identity of Islamic banks via communication in annual reports. Journal of Business Ethics, 76(1), 97-116.

Hejazi, R. & Abu Hamza. M. (2013). Towards a corporate citizenship. Accounting Research, 13(2), 20-1. (In Persian).

Hejazi, R. & Hayati. N. (2017). Corporate citizenship world: From concepts to actions. Accounting Research, 24(1): 34-17. (In Persian).

Heydari, G; Nikoomaram, H; Banimahd, B; & Vakilifard, H. (2022). Explain the perspective of social exchange in the willingnees to Whistleblowing of accounting misconducts in the shadow of dark personality traits of fianacial monitors. Accounting Advances, 14(1), 1-36. (In Persian).

Jain, N. R., & Rizvi, I. A. (2018). Impact of corporate citizenship on organizational citizenship behavior of managers: A study from selected Indian Banks. Global Business Review, 20(6), 1–18.

Jalili, S. & Qaisari. F. (2013). Investigating the relationship between earning quality and social responsibility of companies listed on the Tehran Stock Exchange, Auditing Knowledge, 57(1), 147-170. (In Persian).

Jarrow, R. (2013). A leverage ratio rule for capital adequacy. Journal of Banking & Finance, 37(3), 973-976.

Kabir, R; & Thai, H. M. (2017). Does corporate governance shape the relationship between corporate social responsibility and financial performance? Pacific Accounting Review, 29(2), 227-258.

Karami, Gh, Qayyumi, Z. & Ebrahimi Kordlor, A. (2014). Assessing the indicators of disclosure of social responsibility and examining the relationship between this indicator and the financial performance of banks in Iran. Islamic Management, 22(2), 149-131. (in Persian).

Karami, Gh. & Khoidek. F. (2015). The level of disclosure and its determining factors in banks with emphasis on corporate governance mechanisms and Islamic orientation. Financial Research, 17(2), 376-357. (In Persian).

Khajavi, Sh. & Mohammadian. M. (2018). The conceptual model of citizen accounting based on critical thinking. Management Accounting, 37(2), 106-97. (In Persian).

Khajavi, Sh; Bayazidi, A. & Jabbarzadeh Kongerloui. S. (2011). Investigating the relationship between earning management and social responsibility of companies listed on the Tehran Stock Exchange. Accounting Advances, 60(3), 29-54. (In Persian).

Li, F., Minnis, M., Nagar, V., & Rajan, M. (2014). Knowledge, compensation, and firm value: An empirical analysis of firm communication. Journal of Accounting and Economics, 58(1), 96-116. ‏

Li, X. (2010). The impacts of product market competition on the quantity and quality of voluntary disclosures. Review of Accounting Studies, 15(3), 663-711.

Lima, C. V; de Souza, F. F; & Cortes, D. V. F. (2011). Corporate social responsibility, firm value and financial performance in Brazil. Social Responsibility Journal, 7(2), 295-309.

Martinez, F. J; Garcia, S. I. M., & Cuadrado, B. B. (2015). Effect of financial reporting quality on sustainability information disclosure. Corporate Social Responsibility and Environmental Management, 22(1), 45-64.

Matten, D; and Crane, A. (2005). Corporate Citizenship: Toward an Extended Theoretical Conceptualization. Academy of Management Review, 30(1), 166-179.

Matten, D; Crane, A; & Chapple, W. (2003). Behind the mask: Revealing the true face of corporate citizenship. Journal of Business Ethics, 45(1), 109-120.

Mehrani, K. & Safarzadeh. M. (2011). Explaining the relationship between corporate governance and earnings quality in Iran. Accounting Knowledge, 7(1), 69-98. (In Persian).

Menassa, E. (2010). Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks. Journal of Applied Accounting Research, 11(1), 4-23.

Mostafaei, P. & Hosseini. S. A. (2021). Qualitative content analysis of corporate social responsibility reports with emphasis on social stakeholders. Accounting Empirical Research, 11 (3): 79-112. (In Persian).

Najarzadeh, R; ezati, M; & Mirzanejad, H. (2012). Evaluation of the competitiveness of Iran's banking market using the Panzar and Ross model. Economic Researches of Iran, 51(2), 157-179. (In Persian).

Namazi, M., & Namazi, N. R. (2016). Conceptual analysis of moderator and mediator variables in business research. Procedia Economics and Finance, 36, 540-554.

Oeyono, J; Samy, M; & Bampton, R. (2011). An examination of corporate social responsibility and financial performance: A study of the top 50 Indonesian listed corporations. Journal of Global Responsibility, 2(1), 100-112.

Platonova, E; Asutay, M; Dixon, R; & Mohammad, S. (2018). The impact of corporate social responsibility disclosure on financial performance: evidence from the GCC Islamic Banking Sector. Journal of Business Ethics, 136(1), 1-21.

Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies. European Accounting Review, 4(2), 261-280.

Rahmani, A. &; Hosseini. S. (2012). Investigating the transparency of banks' financial statements. Economic Quarterly, 1(1) 135, 78-82. (In Persian).

Raminmehr, H; & Parvaneh, Ch. (2013). Quantitative research method using structural equation modeling (Lisrel software), first edition, Tehran, Iran: Termeh Publications. (In Persian).

Rezaei Pitenoei, Y., safari gerayli, M., Mohammad hoseini, K., & Gholamrezapoor, M. (2022). An Analysis of the Acceptance of Corporate Citizenship from the Perspective of Audit Committee. International Journal of Finance & Managerial Accounting, 7(27), 125-137.

Salimi, M. Hanafhizadeh. P. & Jafari. A. (2017). A model for assessing the financial strength of the Iranian banks. Financial Management Strategy, 17 (2), 133-101. (In Persian).

Sandhu, H. S, and Kapoor, Sh. (2010). Corporate social responsibility initiatives: An analysis of voluntary corporate disclosure. South Asian Journal of Management, 17(2), 47-80.

Sharif Khafri, S; Safari Gerayli, M; Givaki, E & moslemi, A. (2022). Investigate the Effect of Social Pressure Anomie on Corporate Citizenship Reporting. Value and Behavioral Accounting, 7(13), 1-21. (In Persian).

Shehata, N. F. (2014). Theories and determinants of voluntary disclosure. Accounting and Finance Research, 3(1), 18-26.

Stayesh, MH. & Mohammadian. M. (2018). A model for financial and non-financial reporting of banks: Through indexing corporate citizenship reporting. Applied Research in Financial Reporting, 12(7): 43-70. (In Persian).

Swamy, V. (2017). Determinants of bank asset quality and profitability: An empirical assessment. Applied Economics Quarterly, 63(1), 97-135.

Thomas, L; James, P. N; & Clare, W. (2015). Signaling through corporate accountability reporting. Journal of Accounting and Economics, 60(3), 56-72.

Tuhin, M. H. (2014). Does corporate social responsibility expenditure affect financial performance of islamic banks in Bangladesh? Middle East Journal of Business, 9(2), 44-50.

Ullah, M. H; & Rahman, M. A. (2015). Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change. Journal of Financial Reporting and Accounting, 13(2), 200-225.

Uwuigbe, U., Amiolemen, O. O., Uwuigbe, O. R., Asiriuwa, O., & Jafaru, J. (2017). Disclosure quality and earnings management of selected Nigerian banks. The Journal of Internet Banking and Commerce, 22(1), 1-12.