Does Operational Risk Disclosure Quality Increase Operating Cash Flows?

Nobanee, Haitham; Ellili, Nejla Ould Daoud

doi:10.1590/1807-7692bar2017170025

Cited by 8 publications

(4 citation statements)

References 13 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Thus, CSR does not add significant value to the willingness of banks to disclose any financial information. These findings corroborate the findings of [80], who suggested that the scope of CSR is restricted to achieving significant disclosure of the business, especially in financial reporting. Therefore, the directors of commercial banks must determine the suitability of their actions for the public, bringing stability, harmony, and strength to society.…”

Section: Discussionsupporting

confidence: 90%

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

et al. 2022

View full text Add to dashboard Cite

The banking sector is reflected as an essential element in the structure of any economy that leads to the growth of financial capacity for various individuals, organizations, businesses, and countries worldwide. Accounting activities are shown in the financial reports of banks, while the relevant literature has found that creative accounting highly impacts the quality of financial reporting. However, previous studies indicated the limited impacts of creative accounting determinants on the quality of financial reporting, whereas the phenomenon of financial reporting quality is still on the track of generating renewed research interests. The present research investigated the implications of corporate social responsibility on enhancing the impacts of the determinants of creative accounting and the quality of financial reporting in the context of commercial banks. A deductive research approach driven by a survey questionnaire was used as the research methodology to attain the objectives. Accordingly, purposive sampling was used to collect responses from 364 employees of Iraqi commercial banks (with a response rate of 72.8%). The data were analyzed statistically using the SPSS v.25 and AMOS v.24 software. The results show significant impacts of corporate social responsibility in moderating the relationship between the determinants of creative accounting and financial reporting quality of banks towards competitive advantages.

show abstract

Section: Discussionsupporting

confidence: 90%

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

et al. 2022

View full text Add to dashboard Cite

show abstract

“…According to stakeholder theory, an organization should transparently report all its CSR activities to maintain a sustainable connection with stakeholders (Nobanee and Ellili, 2017a). This extends legitimacy theory, which assumes inherent communication among organizations besides society, in which they must report their CSR activities to prove the fulfillment of their part in the contract and compliance with the value systems of the society (Adel et al , 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks

Maeeni

Ellili

Nobanee

2022

JFRA

Self Cite

View full text Add to dashboard Cite

Purpose This study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate governance mechanisms on this disclosure. Design/methodology/approach Content analysis of banks’ annual reports from 2009 to 2019 was applied to investigate the CSR disclosure level by constructing a disclosure index. Panel data regressions were applied to analyze the impact of corporate governance mechanisms on CSR disclosure. Findings UAE banks show an improving trend in the CSR disclosures. In addition, the board of directors and ownership structure are significantly and positively associated with the CSR disclosures. The results vary across the banking systems. Research limitations/implications This study considers the extent of the CSR disclosure in UAE banks’ annual reports, and future research should consider more industries and communication channels. Practical implications This study sheds light on the extent of the CSR disclosure of UAE listed banks and assists UAE policymakers in implementing appropriate corporate governance mechanisms. Social implications The findings provide banks with a better understanding of the benefits of strengthening corporate governance to improve their CSR disclosure. Originality/value This study contributes to the literature by constructing a more comprehensive disclosure index and examining the impact of corporate governance mechanisms on CSR disclosure by considering both the conventional and Islamic banking systems.

show abstract

“…Disclosure quality (DQ) does not have a global, qualitative or quantitative definition. Nevertheless, researchers such as (Nobanee and Ellili 2017) note that disclosure quality concerns the information's relevence to numerous external parties; moreover, it should be available for audit. Disclosure quality is based on the utility of the information to interested users regarding informed decision-making (De Luca et al 2020).…”

Section: Disclosure Qualitymentioning

confidence: 99%

Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review

Hussin

Abed

Haddad

et al. 2022

Risks

View full text Add to dashboard Cite

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial indicators by using accounting knowledge and rules that do not explicitly violate accounting policies, rules, and laws. The main purpose for implementing creative accounting is to show the financial position desired by the company management; stakeholders are informed of what the management wants them to perceive. Creative accounting can be used to manipulate financial information from its correct and accurate form by exploiting existing rules or, in many cases, ignoring one or more rules. Therefore, the methodology of the present work contributes to the existing literature by systematically reviewing the impacts of creative accounting determinants on financial reporting quality, especially in the banking sector. In this review, we describe and critically analyze previous relevant works to identify and assess the relationship between the constructs addressed in the study. In conclusion, this study offers insight for academia, researchers, and practitioners on determining creative accounting practices and their influences on fraudulent financial reporting between 2015 and 2020. Lastly, the present study contributes to the existing information by conducting new research on creative accounting determinants to enhance the quality of financial reporting and, therefore, help professionals to improve practices within the profession.

show abstract

Does Operational Risk Disclosure Quality Increase Operating Cash Flows?

Cited by 8 publications

References 13 publications

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks

Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review

Contact Info

Product

Resources

About