Analysing social responsibility in financial companies

Guler Aras and David Crowther

International Journal of Banking, Accounting and Finance, 2010, vol. 2, issue 3, 295-308

Abstract: Although it is an accepted methodology to exclude financial companies from any comparative financial analysis of a sample of companies when performance is being analysed and this exclusion is due to the different financial structure of such organisation, it seems to have also become standard practice to exclude such companies when the analysis of corporate social disclosure is also being undertaken. The justification seems to have been merely transplanted without any firm rational ever being produced. This paper challenges this transfer of practice to show by theoretical and empirical analysis that the same assumptions do not hold and that all organisations are similar when the analysis of corporate social disclosure is also being undertaken.

Keywords: corporate social responsibility; CSR; financial analysis; financial companies; performance measurement; content analysis; corporate social disclosure. (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=33502 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:injbaf:v:2:y:2010:i:3:p:295-308

Access Statistics for this article

More articles in International Journal of Banking, Accounting and Finance from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().