Samah Abu-Alhayja
Research Subjects
Research Interests
Samah Abu-Alhayja has a total of 2 co-authors. Here are the top co-authors by number of shared publications:
- Sameh Hachicha
College of Business, Insurance Department Imam Mohammad Ibn Saud Islamic University (IMSIU) Riyadh Saudi Arabia
1 shared publication - Wael Hemrit
Imam Mohammad Ibn Saud Islamic University (IMSIU) College of Business Riyadh
1 shared publication
Latest Publications
- Open Access
- 15 May 2025
- Published by MDPI AG in Journal of Risk and Financial Management
- Vol. 18 (5) , 266
Factors Affecting CSR Disclosure by Takaful Insurance Companies During the Pandemic Crisis
This study explores the key factors driving corporate social responsibility disclosure (CSR_DISC) by Takaful insurance companies (TKIs) in Saudi Arabia during and after the COVID-19 pandemic. We use content analysis and follow an unweighted scoring method to score the CSR_DISC index. Based on a sample of 26 Saudi-listed TKIs, for the period 2020–2024, we employ Poisson panel and negative binomial panel models to examine the interdependent relationships between CSR_DISCs and a set of corporate governance factors. We find that Saudi TKIs increased their CSR_DISCs in their financial reporting during and after the COVID-19 crisis. These findings confirm that board and firm size have a significant and negative effect on corporate CSR_DISC. However, the number of independent board members and female directors positively affect the extent of CSR_DISCs. Finally, the size of the audit committee and the Shariah supervisory board, frequency of board meetings, and profitability do not affect CSR_DISCs.
- 15 May 2025
- Published by MDPI AG in Journal of Risk and Financial Management
- Vol. 18 (5) , 266
Open AccessFactors Affecting CSR Disclosure by Takaful Insurance Companies During the Pandemic Crisis
This study explores the key factors driving corporate social responsibility disclosure (CSR_DISC) by Takaful insurance companies (TKIs) in Saudi Arabia during and after the COVID-19 pandemic. We use content analysis and follow an unweighted scoring method to score the CSR_DISC index. Based on a sample of 26 Saudi-listed TKIs, for the period 2020–2024, we employ Poisson panel and negative binomial panel models to examine the interdependent relationships between CSR_DISCs and a set of corporate governance factors. We find that Saudi TKIs increased their CSR_DISCs in their financial reporting during and after the COVID-19 crisis. These findings confirm that board and firm size have a significant and negative effect on corporate CSR_DISC. However, the number of independent board members and female directors positively affect the extent of CSR_DISCs. Finally, the size of the audit committee and the Shariah supervisory board, frequency of board meetings, and profitability do not affect CSR_DISCs.