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This study examines the effect of the characteristics of the board of directors (BOD), the characteristics of the sharia supervisory board (SSB), and state ownership on CSR disclosure (CSRD) of Islamic commercial banks (ICBs) in Indonesia for the 2008-2021 period. The estimation results for the...
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This study examines the impact of corporate governance and compliance with Shariah on internal controls over financial reporting. Three research questions are asked and answered: (i) How do corporate governance structures affect a company’s internal financial reporting controls in Jordan?;...
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