Show simple item record

dc.contributor.authorAbdullah, Wan Amalina Wan
dc.contributor.authorPercy, Majella
dc.contributor.authorStewart, Jenny
dc.date.accessioned2018-01-23T01:11:42Z
dc.date.available2018-01-23T01:11:42Z
dc.date.issued2015
dc.identifier.issn1815-5669
dc.identifier.doi10.1016/j.jcae.2015.10.001
dc.identifier.urihttp://hdl.handle.net/10072/101686
dc.description.abstractWe investigate the determinants of voluntary corporate governance disclosure practices of 67 Islamic banks in the Southeast Asian and Gulf Cooperation Council regions. We expect that the risks inherent in Islamic banking will lead to a demand for greater corporate governance disclosures. However, we find that the mean level of voluntary governance disclosure is less than 40 per cent. We provide evidence that stronger corporate governance is associated with a higher level of voluntary corporate governance disclosure. Other factors that influence voluntary governance disclosures are the size of Islamic banks, the level of political and civil repression and the legal system. Our results inform the global debate on the need for corporate governance reform by Islamic banks by providing insights on the part played by corporate governance mechanisms in encouraging enhanced disclosure in the annual reports of Islamic banks.
dc.description.peerreviewedYes
dc.languageEnglish
dc.publisherElsevier
dc.relation.ispartofpagefrom262
dc.relation.ispartofpageto279
dc.relation.ispartofissue3
dc.relation.ispartofjournalJournal of Contemporary Accounting and Economics
dc.relation.ispartofvolume11
dc.subject.fieldofresearchBanking, Finance and Investment not elsewhere classified
dc.subject.fieldofresearchApplied Economics
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode150299
dc.subject.fieldofresearchcode1402
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleDeterminants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.hasfulltextNo Full Text
gro.griffith.authorPercy, Majella
gro.griffith.authorStewart, Jenny D.


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record