The objective of this study is to determine the influence of Shariah Supervisory Board Effectiveness (SSBE) and Intellectual Capital (IC) on Corporate Social Responsibility (CSR) among 36 Islamic banks in Gulf Cooperation Council Countries (GCC) over the period of 2007-2011. Additionally this study is aimed to identify the significance of Financial Performance (FP) as mediator in the relationship between SSBE IC and CSR.
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