Hemrit, Wael; Belgacem, Ines - In: Risks : open access journal 12 (2024) 9, pp. 1-24
This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022. Moreover, the current study aims to explore the mediating impact of Shariah board size in shaping this...