عرض بسيط للتسجيلة

المؤلفAl-Shammari, B.
تاريخ الإتاحة2015-10-18T06:40:06Z
تاريخ النشر2012-09
اسم المنشورStudies in Business and economic
الاقتباسAl-Shammari, B. (2012), Corporate Governance and Islamic Social Responsibility Disclosure In Kuwaiti Shariah Compliant Financial Institutions, 16: 5 - 36
الرقم المعياري الدولي للكتاب1818-1228
معرّف المصادر الموحدhttp://hdl.handle.net/10576/3569
الملخصThis study examines the relationship between corporate governance characteristics and the extent of Islamic social responsibility disclosure in Kuwait. The annual reports of 40 Shariah-compliant financial institutions listed on the Kuwait Stock Exchange in 2010 are examined. Four major corporate governance characteristics are investigated: 1) the existence of a Shariah supervisory board; 2) the number of board members; 3) the proportion of non-executive directors to the total number of directors on the board; and 4) role duality. The extent of Islamic social responsibility disclosure is measured using a self-constructed index. The index consists of 46 Islamic information items. Multivariate regression analyses are used to examine the relationships between these characteristics and the level of Islamic social responsibility disclosure. The results show that Shariah-compliant financial institutions disclosed 18% on average of the possible voluntary disclosure items. The findings report that Islamic social responsibility disclosure increases with the presence of a Shariah supervisory board, but decreases with role duality. Other corporate governance characteristics were found not to be significant in the study.
اللغةen
الناشرQatar University
الموضوعIslamic social responsibility disclosure
Shariah-compliant financial institutions
corporate governance characteristics
Kuwait
العنوانCorporate Governance and Islamic Social Responsibility Disclosure In Kuwaiti Shariah Compliant Financial Institutions
النوعArticle
الصفحات5 - 36
رقم العدد2
رقم المجلد16
dc.accessType Open Access


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عرض بسيط للتسجيلة