Does Environmental, Social, and Governance (ESG) Disclosure Add Firm Value? Evidence from Sharia-Compliant Banks in Jordan

被引：1

作者：

Bashatweh, Ammar Daher ^{[1
]}

Abutaber, Thaer Ahmad ^{[2
]}

AlZu'bi, Mohammed Jamal ^{[3
]}

Abu KHader, Laith Faris ^{[4
]}

Al-Jaghbir, Saad Ahmed ^{[5
]}

AlZoubi, Islam Jamal ^{[6
]}

机构：

[1] World Islamic Sci & Educ Univ, Fac Business & Finance, Accounting Dept, Amman, Jordan

[2] Jadara Univ, Sch Business, Irbid, Jordan

[3] Al Balqa Appl Univ, Accounting Dept, Fac Business, Salt, Jordan

[4] Arab Int Bur Auditing, Amman, Jordan

[5] Islamic Int Arab Bank, Amman, Jordan

[6] Al Yarmouk Univ, Dept Islamic Econ & Banking, Irbid, Jordan

来源：

SUSTAINABLE FINANCE, DIGITALIZATION AND THE ROLE OF TECHNOLOGY, ICBT 2021 | 2023年 / 487卷

关键词：

ESG disclosure; Firm value; Islamic banks; Sharia-compliant banks; Environmental; Social; Governance; ROI; ROA; EPS; M/B ratio;

D O I：

10.1007/978-3-031-08084-5_42

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study aims to determine to investigate the relationship between ESG disclosure and bank value measures in Islamic banks listed on ASE in the period 2013 to 2019. The independent variable is Environmental, Social, and Governance Disclosure (ESGD) and the dependent variables are the banks' value measures (ROA, ROI, EPS, M/B). This study using two control variables as leverage and board size. The findings deduced the empirical results that there is a significant impact of ESGD on Firms Value, and the disclosure of governance in Islamic banks is better.

引用

页码：585 / 595

页数：11

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