Corporate governance disclosure compliance: a comparison between conventional and Islamic banks
by AbdulQuddoos AbdulBasith; Zaki Khalid Abu-Shawish; A.A. Ousama
International Journal of Electronic Banking (IJEBANK), Vol. 2, No. 1, 2020

Abstract: The 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.

Online publication date: Fri, 21-Feb-2020

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Electronic Banking (IJEBANK):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com