... activities performing by the listed Islamic banks (IBs) of Bangladesh. Design/methodology/approach The secondary data from seven IBs’ annual reports for the years 2009–2018 are taken to obtain substantial measures of CSR activities. A corporate social responsibility disclosure index is constructed based...

... are aggregated with other expenditures in financial statements. These two features motivate the authors to hypothesize and find that investors’ ability to predict future earnings of ethical firms may not be improved through observing the CSR activities. The study aims to suggest that CSR spending should...

... such activities have to make sure that these programs fit in their business policies and by doing this their efficiency would come to a level. Now the question arises, in what way and to what extent, these CSR activities will affect their stakeholders and business as well? While answering these questions...