Skip to content

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

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

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 Group Publishing Ltd.
Chapter13
ISBN (Print)9781789730081
Publication statusPublished - 20 May 2019

Related information

Relations Get citation (various referencing formats)

ID: 7439309