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AuthorAbdulBasith, AbdulQuddoos
AuthorAbu-Shawish, Zaki Khalid
AuthorOusama, A.A.
Available date2022-10-20T06:40:21Z
Publication Date2020-02-21
Publication NameInternational Journal of Electronic Banking
Identifierhttp://dx.doi.org/10.1504/IJEBANK.2020.10027098
CitationAbdulBasith, A., Abu-Shawish, Z. K., & Ousama, A. A. (2020). Corporate governance disclosure compliance: a comparison between conventional and Islamic banks. International Journal of Electronic Banking, 2(1), 1-15.
ISSN1753-5239
URIhttp://hdl.handle.net/10576/35234
AbstractThe paper examines the extent and trend of corporate governance (CG) disclosure compliance by listed conventional and Islamic banks in Qatar, the UAE and KSA. The study found that conventional banks had more compliance compared to Islamic banks. The extent of the disclosure has increased for the sample period overall. The findings are considered interesting for many stakeholders (e.g., banks’ management, shareholders, investors, relevant authorities) in the GCC countries. It helps the banks to better understand their current compliance of CG disclosure practices and identify the current challenges, hence, reduce the gap of none-compliance. Moreover, the findings are essential for the authorities to identify the strength and weakness of compliance with the CG code, thereby providing a platform to make the necessary actions to improve it. Furthermore, the findings are beneficial for the shareholders and investors to understand current CG disclosure, thus, they may better evaluate their performance and governance for decision making.
Languageen
PublisherInderscience Enterprises Ltd.
Subjectcorporate governance
code
conventional banks
Islamic banks
compliance
Qatar
Saudi Arabia
UAE
TitleCorporate governance disclosure compliance: a comparison between conventional and Islamic banks
TypeArticle
Pagination1-15
Issue Number1
Volume Number2
ESSN1753-5247
dc.accessType Abstract Only


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