Abstract
This paper examines the degree of sustainability disclosure and its impact on profitability of listed banks in the UAE financial markets during the period 2003–2013. The results show that the level of sustainability, economic, environmental, and social disclosures are at low levels for all UAE banks, Islamic, and conventional banks. The results show significant differences in social disclosures between Islamic and conventional banks and insignificant differences of sustainability, economic, and environmental disclosures between the two banking systems. In addition, the results of the dynamic panel data reveal that sustainability, economic, environmental, and social disclosures have no significant effects on the banking performance of all UAE banks, conventional and Islamic banks.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
