The purpose of this research is to analyse some key issues in corporate governance in Islamic banks. This governance has been analysed almost exclusively in the context of conventional banking markets. Islamic banking shows a fundamental departure from conventional banking. Our objective is also...

Purpose – The purpose of this paper is to draw an analytical review on corporate governance from the Islamic perspective, addressing the importance of understanding governance for Islamic institutions. Design/methodology/approach – The study follows a browsing method that takes into...

The current global financial crisis has revealed many failures of the conventional banking system. However, this context of turbulences has presented the Islamic banking system with a great opportunity to introduce its fundamental methods and principles inspired from the Islamic Shariah law. The...

Purpose –This paper aims to examine the impact of firm-specific characteristics on managers’ identity disclosure in the Gulf Cooperation Council (GCC) region. Design/methodology/approach – Research data were collected from 2010 annual reports and financial statements of 403 listed firms in...

The recent financial crises (including the Asian and subprime crises) indicated the need to reinforce corporate governance mechanisms in emerging and developing market economies. Corporate governance refers to all the factors that affect firm processes (including, among others, financing...

The paper compares regulation and standard-setting process of Shari'ah-compliance for Islamic banking institutions in 13 Muslim and non-Muslim countries. The findings suggest that the regulation for Islamic banking institutions in most countries is formulated in the image of conventional...