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Investment Account Holder (IAH) disclosure in Islamic banks' annual reports. Using data from Islamic banks around the world, our …, bank size and ownership have a positive significant relationship with IAHs' disclosure level. Our findings can be useful … relationship between the specificities of Islamic banks and the extent of IAH disclosure. …
Persistent link: https://www.econbiz.de/10012797617
disclosure recommended by King IV and the level of risk governance maturity. This study was motivated by #Feesmustfall … stakeholders. A qualitative content analysis using a risk disclosure checklist was conducted on 18 annual reports and analyzed … disclosed most of their risk management practices, showing an improved disclosure due to King IV’s "apply and explain …
Persistent link: https://www.econbiz.de/10012533963
disclosure practices, as measured by the readability of annual reports. Our paper extends the recent accounting and finance … positive implications for the quality of corporate disclosure practices, as reflected by more readable reports. This main …
Persistent link: https://www.econbiz.de/10013470998
This paper analyses the effect of family ownership and the characteristics of the board of directors on the risk assumed by Spanish non-financial companies. The sample consists of 176 Spanish non-financial companies listed on Spanish stock exchanges during the period 2012-2015. The results show...
Persistent link: https://www.econbiz.de/10013161742
The purpose of this paper is to measure the impact of internal and external corporate governance mechanisms on the financial performance of banks in the under-researched Middle Eastern and North African (MENA) region during the COVID-19 pandemic period. Bank annual reports, the Orbis Bank Focus...
Persistent link: https://www.econbiz.de/10012872639
boost information disclosure, analyst following, institutional investor share, liquidity, and business valuation. The …
Persistent link: https://www.econbiz.de/10012798373
dimensions of corporate transparency, disclosure, and shareholder rights. The results indicate that the stagnant corporate …
Persistent link: https://www.econbiz.de/10012799309
This paper investigates the relationship between corporate governance quality and the cost of equity capital, intended as the discount rate the market applies to a firm’s expected future cash flows to evaluate the current share price. Using data from the Italian listed corporations in 2018,...
Persistent link: https://www.econbiz.de/10012520050
Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure …, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to … governance and disclosure literature by examining the impact of corporate governance on compliance with IFRS 7 for the banking …
Persistent link: https://www.econbiz.de/10012587760
Despite that the relationship between corporate social responsibility activities and real estate operations seems relevant, only some studies have been conducted to explore the reasons that drive these activities in real estate companies. This work presents the relationship between CEO...
Persistent link: https://www.econbiz.de/10012626084