Corporate governance and multi-corporate disclosures: evidence from Islamic banks

Rehab Grassa, Sherif El-Halaby, Khaled Hussainey

    Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review


    The paper assesses the effects of corporate governance variables on the level of CSRD; SSBD and FD disclosure for Islamic banks. We based our study on a sample of 95 Islamic banks observed during the year 2013. Our paper’s findings suggest that corporate governance mechanisms, firm age, auditor and sharia auditing department (SAD) are effective in influencing SSBD, CSRD and FD practices in Islamic banks. This paper encourage regulators to improve corporate governance mechanisms in their Islamic banking systems through the optimization of ownership structure (dispersed ownership) and the board’s characteristics, in order to promote transparency and disclosure. Moreover, our findings support theoretical arguments that firms disclose corporate governance information in order to mitigate information asymmetry and agency costs and to improve investor confidence in the reported financial statements. This study’s empirical evidence enhances the understanding of the corporate governance disclosure environment in Islamic banks as a promoting new financial system
    Original languageEnglish
    Title of host publicationResearch in Corporate and Shariah Governance in the Muslim World: Theory and Practice
    EditorsToseef Azid, Ali Abdullah Alnodel, Muhammad Azeem Qureshi
    PublisherEmerald Publishing Limited
    ISBN (Print)9781789730081
    Publication statusPublished - 20 May 2019


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