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

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

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Corporate governance and multi-corporate disclosures: evidence from Islamic banks. / Grassa, Rehab; El-Halaby, Sherif; Hussainey, Khaled.

Research in Corporate and Shariah Governance in the Muslim World: Theory and Practice. ed. / Toseef Azid; Ali Abdullah Alnodel; Muhammad Azeem Qureshi. Emerald Group Publishing Ltd., 2019.

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

Harvard

Grassa, R, El-Halaby, S & Hussainey, K 2019, Corporate governance and multi-corporate disclosures: evidence from Islamic banks. in T Azid, AA Alnodel & MA Qureshi (eds), Research in Corporate and Shariah Governance in the Muslim World: Theory and Practice. Emerald Group Publishing Ltd. <https://books.emeraldinsight.com/page/detail/Research-in-Corporate-and-Shari/?K=9781789730081>

APA

Grassa, R., El-Halaby, S., & Hussainey, K. (2019). Corporate governance and multi-corporate disclosures: evidence from Islamic banks. In T. Azid, A. A. Alnodel, & M. A. Qureshi (Eds.), Research in Corporate and Shariah Governance in the Muslim World: Theory and Practice Emerald Group Publishing Ltd.. https://books.emeraldinsight.com/page/detail/Research-in-Corporate-and-Shari/?K=9781789730081

Vancouver

Grassa R, El-Halaby S, Hussainey K. Corporate governance and multi-corporate disclosures: evidence from Islamic banks. In Azid T, Alnodel AA, Qureshi MA, editors, Research in Corporate and Shariah Governance in the Muslim World: Theory and Practice. Emerald Group Publishing Ltd. 2019

Author

Grassa, Rehab ; El-Halaby, Sherif ; Hussainey, Khaled. / Corporate governance and multi-corporate disclosures: evidence from Islamic banks. Research in Corporate and Shariah Governance in the Muslim World: Theory and Practice. editor / Toseef Azid ; Ali Abdullah Alnodel ; Muhammad Azeem Qureshi. Emerald Group Publishing Ltd., 2019.

Bibtex

@inbook{42dc219712f84710a285af98c61b00fd,
title = "Corporate governance and multi-corporate disclosures: evidence from Islamic banks",
abstract = "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{\textquoteright}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{\textquoteright}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{\textquoteright}s empirical evidence enhances the understanding of the corporate governance disclosure environment in Islamic banks as a promoting new financial system",
author = "Rehab Grassa and Sherif El-Halaby and Khaled Hussainey",
year = "2019",
month = may,
day = "20",
language = "English",
isbn = "9781789730081",
editor = "Toseef Azid and Alnodel, {Ali Abdullah} and Qureshi, {Muhammad Azeem}",
booktitle = "Research in Corporate and Shariah Governance in the Muslim World: Theory and Practice",
publisher = "Emerald Group Publishing Ltd.",
address = "United Kingdom",

}

RIS

TY - CHAP

T1 - Corporate governance and multi-corporate disclosures: evidence from Islamic banks

AU - Grassa, Rehab

AU - El-Halaby, Sherif

AU - Hussainey, Khaled

PY - 2019/5/20

Y1 - 2019/5/20

N2 - 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

AB - 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

M3 - Chapter (peer-reviewed)

SN - 9781789730081

BT - Research in Corporate and Shariah Governance in the Muslim World: Theory and Practice

A2 - Azid, Toseef

A2 - Alnodel, Ali Abdullah

A2 - Qureshi, Muhammad Azeem

PB - Emerald Group Publishing Ltd.

ER -

ID: 7439309