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  • Determinants of Corporate Governance Disclosure Practices of Islamic Banks

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    Wan Abdullah_2013_02Thesis.pdf (1.646Mb)
    Author(s)
    Wan Abdullah, Amalina
    Primary Supervisor
    Percy, Majella
    Other Supervisors
    Stewart, Jenny
    Year published
    2013
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    Abstract
    The Islamic community has an expectation that Islamic banks place utmost importance on corporate governance (CG), due to the additional risks embedded in Islamic financial instruments. However, recently, Islamic banks have been exposed to CG failures similar to conventional banks. Therefore, a higher standard of CG is now expected from Islamic banks to increase stakeholders’ confidence in their financial system. The central proposition of this study is that the difference in the capital structure of Islamic banks as compared to conventional banks and the need to comply with Shari’ah lead to different CG settings in Islamic ...
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    The Islamic community has an expectation that Islamic banks place utmost importance on corporate governance (CG), due to the additional risks embedded in Islamic financial instruments. However, recently, Islamic banks have been exposed to CG failures similar to conventional banks. Therefore, a higher standard of CG is now expected from Islamic banks to increase stakeholders’ confidence in their financial system. The central proposition of this study is that the difference in the capital structure of Islamic banks as compared to conventional banks and the need to comply with Shari’ah lead to different CG settings in Islamic banks such as Shari’ah governance and risk management systems. Solomon and Solomon (2004) argue that corporate disclosure transparency is an important component of a good CG system. Therefore, the aim of this thesis is to investigate factors determining CG disclosure transparency unique to the Islamic banking context. In analysing the CG disclosures of Islamic banks, the SSB Report is also examined. It is argued that specific characteristics of Islamic banks (the characteristics of the SSB and the mudarabah (profit-sharing investment account) influence the extent of CG disclosure of Islamic banks. Apart from the above-mentioned characteristics, this thesis also explores the association between CG disclosures and CG characteristics of Islamic banks and firm size. In order to mitigate the country-bias effect on the sample, the impact of the legal system and the level of political and civil repression on the CG disclosures of Islamic banks are also investigated. Subsequently, the determinants of the extent of disclosure in the SSB Report are also examined.
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    Thesis Type
    Thesis (PhD Doctorate)
    Degree Program
    Doctor of Philosophy (PhD)
    School
    Griffith Business School
    DOI
    https://doi.org/10.25904/1912/1281
    Copyright Statement
    The author owns the copyright in this thesis, unless stated otherwise.
    Item Access Status
    Public
    Subject
    Islamic Banks
    Corporate governance
    Shari’ah governance and risk management systems
    Publication URI
    http://hdl.handle.net/10072/365236
    Collection
    • Theses - Higher Degree by Research

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