The aim of this paper is to illuminate the role of the socio-economic, cultural and religious context in shaping corporate social responsibility (CSR) practices of banks in Bangladesh. We utilise content analysis of annual reports and websites of banks to identify CSR activities in healthcare,...

We investigate the relationship between annual reports’ text readability and bank risk-taking in the Gulf Cooperation Council countries. By using the Flesh-Reading-Ease score and the Flesh–Kincaid Grade score, we find that easy-to-read annual reports are associated with a higher probability...