governance and disclosure literature by examining the impact of corporate governance on compliance with IFRS 7 for the banking … sector in Gulf Cooperation Council (GCC). We use a self-constructed disclosure index to measure compliance with IFRS 7. We … structure on compliance with IFRS 7. Using a sample of 335 bank-year observations for GCC listed banks over the period 2011 …

also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance of accounting … Islamic banks, compared to conventional banks. Second, we find that IFRS framework strengthens the relevance of accounting …