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63 Int'l J.L. & Mgmt. 1 (2021)

handle is hein.journals/ijlm63 and id is 1 raw text is: The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/1754-243X.htm Determinants of Islamic social Determinants of Islamic reporting in Islamic banks social of Pakistan reporting Arif Hussain 1 Institute of Business Studies and Leadership, Abdul Wali Khan University Mardan, Mardan, Pakistan Received 27 February 2020 Revised 22 May 2020 Muhammad Khan Accepted 8July 2020 Department of Management Sciences, Abdul Wali Khan University Mardan, Mardan, Pakistan Alam Rehman Faculty of Management Sciences, National University of Modern Languages, Islamabad, Pakistan Shehnaz Sahib Zada Institute of Business Studies and Leadership, Abdul Wali Khan University Mardan, Mardan, Pakistan Shumaila Malik and Asiya Khattak Department of Business Administration, Northern University Nowshera, Nowshera, Pakistan, and Hassan Khan Abdul Wali Khan University Mardan, Mardan, Pakistan Abstract Purpose - This study aims to spotlight and explore various determinants of Islamic social reporting (ISR) in Islamic banks of Pakistan. Design/methodology/approach - The authors have used firm size, firm profitability, firm age, board size and board independence as determinants of ISR. The authors collected data from Islamic banks listed on Pakistan Stock Exchange for the period 2012-2019. Multiple estimation techniques, i.e. fixed effect model, random effect model and one-step difference generalized method of moment (GMM), have been applied. Findings - Random effect model was found to be more robust as compared to fixed effect model and one- step difference GMM. The results reported by the random effect model, preferred among the three, show that firm size, firm profitability, firm age and board size are important determinants of ISR in Islamic banks of Pakistan, while board independence does not determine social reporting for Islamic banks in Pakistan. Although social reporting in annual reports of Islamic banks in Pakistan is increasing, further improvement and compliance is required to ensure accountability and transparency in financial reporting as recommended International Journal of Law and Management The authors would also like to show their gratitude to the Editor of the journal for his cooperation, Vol.63No 1,20 pp11-5 patient and immediate responses. The authors thank anonymous reviewers for their so-called ©Emerald Publising Ltcd insights. We are also immensely grateful for their invaluable comments to improve the manuscript. DOI 1o0.11o08JLMAD2 2020-006

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