El deber responsable de la banca islámica ¿diferentes resultados con la banca convencional? Aplicación al caso malayo

• Autores: Juan José Durán Herrera , José Antonio García López, Juan José Rienda
• Localización: Información Comercial Española, ICE: Revista de economía, ISSN 0019-977X, ISSN-e 2340-8790, Nº 887, 2015 (Ejemplar dedicado a: internacionalización de la inversión y la empresa), págs. 127-141
• Idioma: español
• Enlaces
  • Texto completo
• Resumen

  • Los bancos islámicos pagan un impuesto religioso obligatorio sobre el beneficio antes de impuestos, el zakat, que se dedica a la erradicación de la pobreza. Se podría ver como el equivalente a una cuota obligatoria de responsabilidad social corporativa. El objetivo de este trabajo es comprobar si en el caso de Malasia, el pago de este impuesto afecta al desempeño económico y financiero de los bancos islámicos. La investigación empírica se basa en una muestra de 16 bancos convencionales y en otros 16 bancos islámicos de Malasia, donde conviven en igualdad de condiciones la banca convencional y la islámica.

    Nuestra conclusión es que el zakat tiene un efecto positivo sobre el desempeño financiero de la banca islámica, pero no en sus resultados económicos. Asimismo, la banca islámica mostró mejores resultados en las ganancias antes de impuestos.

• Referencias bibliográficas
  • ABDUL-MAJID, A.; SAAL, D. S. y BATTISTI, G. (2008). «The Eficiency and Productivity of Malaysian Banks: An Output Distance Function Approach»....
  • AHMAD, K. (2002). Islamic Ethics in a Changing Environment for Managers. Ethics in Business and Management: Islamic and Mainstream Approaches....
  • AHMAD, S. F. (2003): «Does Morality Require God?». Intellectual Discourse, vol. 11, nº 1, pp. 51-76.
  • AL-OMAR (2000). «Islamic Banks and Investment Financing». Journal of Money, Credit and Banking, Vol. 32, nº 1, pp. 93-120.
  • ALTMAN, B. (1998). «Corporate Community Relations in the 1990s: A Study in Transformation». Business and Society, vol. 37, nº 2, pp. 221-227.
  • ANDREIA DA SILVA, B.; RODRIGUES, A. y VEIGA DA COSTA, J. A. (2013). «Disclosure in Reports of the Brazilian Public Banks: Analysis of Recommendations...
  • ARIFF, M. y ROSLY, A. (2011). «Islamic Banking in Malysia: Unchartered Waters». Asian Economic Policy Review, nº 6, pp. 301-319.
  • BAYDOUN, N. y WILLETT, R. (1997). «Islam and Accounting: Ethical Issues in the Presentation of Financial Information». Accounting, Commerce...
  • BALTALGI, B. (2008). Econometric Analysis of Panel Data. John Wiley & Sons.
  • CARROLL, A. B. (1999). «Corporate Social Responsibility: Evolution of a Definitional Construct». Business and Society, vol. 38, nº 3, pp....
  • CAVANAGH, G. F. y BANDSUCH, M. R. (2002). «Virtue as a Benchmark for Spirituality in Business». Journal of Business Ethics, vol. 38, nº 1-2,...
  • CHAPRA, M.U. (2000). The Future of Economics: An Islamic Perspective. Leicester, UK: The Islamic Foundation.
  • COMISIÓN EUROPEA (2001). Green Paper Promoting a Framework for Corporate Social Responsibility. Communication Commission COM, vol. 366 (2001),...
  • DAR, H. A. y PRESLEY, J. R. (2000). «Lack of Profit Loss Sharing in Islamic Finance: Management and Control Imbalances». International Journal...
  • DEEGAN, C. (2002). «Introduction: The Legitimizing Effect of Social and Environmental Disclosures – A Theoretical Foundation». Accounting,...
  • DELENER, N. (1994). «Religious Contrasts in Consumer Decision Behaviour Patterns: Their Dimensions and Marketing Implications». European Journal...
  • DOUGHERTY, C. (2007). Introduction to Econometrics. Oxford University Press.
  • DONALDSON, T. y PRESTON, L. (1995). «The Stakeholder Theory of the Corporation: Concepts, Evidence and Implications». Academy of Management...
  • DRIDI, J. y HASSAN, M. (2010). «Have Islamic Banks Been Impacted Differently than Conventional Banks During the Recent Global Crisis?» International...
  • DURÁN, J. J. y GARCIA, M. J. (2012). «The Internationalization of Islamic Finance and Banking: The Co-Evolution of Institutional Changes and...
  • DUSUKI, A. W. y ABDULLAH, N. I. (2005). «Maqasid al-Shari’ah, Maslahah and Corporate Social Responsibility». The American Journal of Islamic...
  • DUSUKI, A. W. y ABDULLAH, N. I. (2007). «Why do Malaysian Customers Patronise Islamic Banks?». International Journal of Bank Marketing, vol....
  • DUSUKI, A. W. y DAR, H. (2008). «Stakeholders’ Perceptions of Corporate Social Responsibility of Islamic Banks: Evidence from Malaysian Economy»....
  • EVAN, W. M. y FREEMAN, R. E. (1993). «A Stakeholder Theory of the Modern Corporation: Kantian Capitalism». In BEAUCHAMP y BOWIE, (eds.), Ethical...
  • FOMBRUN, C. J. y SHANLEY, M. (1990) «What is in a Name? Reputation Building and Corporate Strategy». Academy of Management Journal, vol. 33,...
  • FREEMAN, E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman Publishing, vol. 33, nº 2, pp. 150-164.
  • FRIEDMAN, M. (1962). Capitalism and Freedom. Chicago: The University Chicago Press.
  • GARRIGA, E. y MELÉ, D. (2004). «Corporate Social Responsibility Theories: Mapping the Territory». Journal of Business Ethics, vol. 53, nº...
  • GIACALONE, R. A. y JURKIEWICZ, C. L. (2003). Right from Wrong: The Influence of Spirituality on Perceptions of Unethical Business Activities»....
  • GRAY, R.; OWEN, D. y MAUNDERS, K. (1987). Corporate Social Reporting, Prentice-Hall, Englewood Cliffs, NJ.
  • GRAY, R.; OWEN, D. y ADAMS, C. A. (1996). Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting,...
  • HANIFFA, R. (2002). «Social Responsibility Disclosure: An Islamic Perspective», Indonesian Management and Accounting Journal, vol. 1, nº 2,...
  • HANIFFA, R. y HUDAIB, M. (2006). «Corporate Governance Structure and Performance of Malaysian Listed Companies». Journal of Business Finance...
  • HARRISON, J. S. y FREEMAN, R. E. (1999). «Stakeholders, Social Responsibility and Performance: Empirical Evidence and Theoretical Perspective»....
  • HASSAN, U. (2000). An Abridged Translation of Imam Al-Shatibi’s Introduction to his Al-i’tisam (Book of Holding Fast). Disponible en: http://unity1.files.wordpress.com/2009/06/imamshatibi-introduction-to-the-book-of-holding-fast-to-the-way-ofthe-prophet.pdf
  • HIDAYAT, S. E. y ABDUH, M. (2012). Does Financial Crisis Give Impacts on Bahrain Islamic Banking Performance? A Panel Regression Analysis....
  • HOFSTEDE, G. (1984). Culture’s Consequences: International Differences in Work-related Values. Newbury Park, CA: Sage. Disponible en: http://www.investopedia.com/terms/z/...
  • HSIAO, C. (2003). Analysis of Panel Data. Cambridge University Press.
  • IBRAHIM, N. A.; ANGELIDIS, J. P. y HOWARD, D. P. (2004). «Corporate Social Responsibility: A Comparative Analysis of Perceptions of Practicing...
  • JENSEN, M. C. (2002). «Value Maximization and the Corporate Objective Function». En Unfolding Stakeholder Thinking, Greenleaf Publishing.
  • KARBHARI, Y.; NASER, K. y SHAHIN, Z. (2004). «Problems and Challenges Facing the Islamic Banking System in the West: The case of UK». Thunderbird...
  • MAIGNAN, I. y FERRELL, O. C. (2001). «Antecedents and Benefits of Corporate Citizenship: An Investigation of French businesses». Journal of...
  • MAIGNAN, I. y FERRELL, O. C. (2004). «Corporate Social Responsibility and Marketing: An Integrative Framework». Journal of the Academy of...
  • MATTEN, D.; CRANE, A. y CHAPPLE, W. (2003). «Behind the Mask: Revealing the True Face of Corporate Citizenship». Journal of Business Ethics,...
  • MATTEN, D. y CRANE, A. (2005). «Corporate Citizenship: Toward an Extended Theoretical Conceptualization». Academy of Management Review, vol....
  • MCWILLIAMS, A. y SIEGEL, D. (2000). «Corporate Social Responsibility and Financial Performance: Correlation or Misspecification?». Strategic...
  • MOIR, L. (2001). «What Do we Mean by Corporate Social Responsibility?», Corporate Governance, vol. 1, nº 2, pp.16-22.
  • MOKHTAR, A.; NOOREHA, H.; NIK MUSTAPHA, N. H. y MAZILAN, M. (2003). Value-Based Total Performance Excellence Model: Baseline Assessment Criteria...
  • ORLITZKY, M.; SCHMIDT, F. L. y RYNES, S. L. (2003). «Corporate Social and Financial Performance: A Meta-analysis». Organization Studies, vol....
  • PETERSEN, L. A. y ROY, A. (1985). «Religiosity, Anxiety, and Meaning and Purpose: Religion’s Consequences for Psychological Well-Being». Review...
  • PIKSTON, T. S. y CARROLL, A. (1996). «A Retrospective Examination of CSR Orientations: Have they Changed?». Journal of Business Ethics, vol....
  • PORTER, M. E. y KRAMER, M. R. (2002). «The Competitive Advantage of Corporate Philanthropy». Harvard Business Review, vol. 80, nº 12, pp....
  • RICE, G. (1999). «Islamic Ethics and the Implications for Business». Journal of Business Ethics, vol. 18, nº 4, pp. 345-358.
  • ROBERTS, P. W. y DOWLING, G. R. (2002). «Corporate Reputation and Sustained Superior Financial Performance». Strategic Management Journal,...
  • SOOD, J. y NASU, Y. (1995). «Religiosity and Nationality: An Exploratory Study of their Effect on Consumer Behaviour in Japan and the United...
  • SUCHMAN, M. C. (1995). «Managing Legitimacy: Strategic and Institutional Approaches». Academy of Management Journal, vol. 20, nº 3, pp. 571-610.
  • SUFIAN, F. (2007). «The Efficiency of Islamic Banks in Malaysia: Foreign Versus Domestic Banks». Humanomics, vol. 23, nº 3, pp. 174-192.
  • SURROCA, J.; TRIBÓ, J. A. y WADDOCK, S. (2010). «Corporate Responsilibity and Financial Performance: The Role of Intangible Resources». Strategic...
  • WALSH, J. P.; WEBER, K. y MARGOLIS, J. D. (2003). «Social Issues and Management: Our Lost Cause Found». Journal of Management, nº 29, pp....
  • WILSON, R. (1997). «Economics, Ethics and Religion: Jewish, Christian and Muslim Economic». Thought Islamic Economics., vol. 12, pp. 69-73.
  • WOOD, J. D. y LOGSDON, J. M. (2002). «Business Citizenship: From Domestic to Global Level of Analysis». Business Ethics Quarterly, vol. 12,...
  • ZORZOPULOS, S. (2006). Corporate Social Responsibility in the United Arab Emirates: A Preliminary Assessment. Dubai Ethics Resource Center.