Ethical Identity Disclosure; Its Determinants and Effects on Profitability

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dc.contributor.authorAyesha Saeed
dc.date.accessioned2025-07-30T09:37:48Z
dc.date.available2025-07-30T09:37:48Z
dc.date.issued2021-04-30
dc.description.abstractIslamic Banks are established and run in the light of the principles of Islam and Islamic law i.e. Shariah. It is also pertinent for Islamic Banks to communicate their information to them shareholders and stakeholders to show them at what level they are in communicating voluntary ethical identity disclosures, which corporate governance factors influence the ethical identity disclosures and eventually how much effect EID has on the profitability of the Islamic Banks. This thesis investigates the ethical identity disclosure: 1) it is determining factors and 2) the impact it has on the profitability of Islamic Banks. Using a sample of full-fledged Islamic banks from Pakistan, Bangladesh and Malaysia (2012-2018), panel regression with fixed effect was applied on the regression models in which the first step has board size, board independence and Shariah Supervisory Board are independent variables and ethical identity index is the dependent variable. Whereas, in the next step the equations consist of ethical identity index as independent variable and ROE are the dependent variable. The empirical calculations show that SSB has a significant positive relationship with ethical identity disclosures, while board size and board independence have no influence on ethical identity disclosure. Ethical identity disclosure significantly impact ROE. The association is positive i.e. an increase in ethical identity disclosure also increases ROE. Lastly, Pakistan has the highest percentage of ethical identity disclosure (68%) among the three countries.
dc.identifier.urihttps://escholar.umt.edu.pk/handle/123456789/4050
dc.language.isoen_US
dc.publisherUMT.Lahore
dc.titleEthical Identity Disclosure; Its Determinants and Effects on Profitability
dc.title.alternativeA Two Way Analysis of Practices in Islamic Banks of Pakistan, Malaysia and Bangladesh
dc.typeThesis
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