Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions

AA Jan, FW Lai, M Tahir - Journal of Cleaner Production, 2021 - Elsevier
Academic and industry interest in sustainable development has increased significantly,
which is evident from the number of publications in recent years. To develop the field further …

Integrating sustainability practices into islamic corporate governance for sustainable firm performance: from the lens of agency and stakeholder theories

AA Jan, FW Lai, MU Draz, M Tahir, SEA Ali, M Zahid… - Quality & Quantity, 2021 - Springer
While the literature indicates that Islamic Corporate Governance (ICG) practices enhance
firm performance, there is scant research on how sustainability practices affect the nexus …

Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries

AA Elamer, CG Ntim, HA Abdou, C Pyke - Global Finance Journal, 2020 - Elsevier
This paper examines the impact of Sharia supervisory board (SSB) and governance
structures on the extent of operational risk disclosures (ORDs), using a sample of 63 Islamic …

Corporate governance compliance in banking industry: The role of the board

R Zulfikar, N Lukviarman, D Suhardjanto… - Journal of Open …, 2020 - mdpi.com
This study seeks to supply empirical evidence for how board characteristics influence
corporate governance compliance in the Indonesian banking industry. Corporate …

Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region

N Lassoued, MBR Attia, H Sassi - Journal of International Accounting …, 2018 - Elsevier
The aim of this paper is to compare earnings management between conventional and
Islamic banks and to examine whether ownership structure affects earnings management in …

[HTML][HTML] Open innovation in shariah compliance in Islamic banks–does shariah supervisory board attributes matter?

H Mukhibad, A Nurkhin, I Anisykurlillah… - Journal of Open …, 2023 - Elsevier
This study extends the literature on shariah compliance in Islamic banks (IBs) based on
interest free returns for Investment Account Holders (IAH) and to examine the role of the …

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure

M Ben Abdallah, S Bahloul - Asian Journal of Accounting Research, 2023 - emerald.com
Purpose The purpose of this study is to investigate the effect of financial performance (FP)
and governance on the accounting and auditing organization for Islamic financial institutions …

What drives risk disclosure in Islamic and conventional banks? An international comparison

R Grassa, N Moumen… - International Journal of …, 2021 - Wiley Online Library
This paper examines and compares the relationship between risk disclosure and corporate
attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index …

Does corporate governance affect the performance and stability of Islamic banks?

E Mamatzakis, C Alexakis, KA Yahyaee… - … international journal of …, 2023 - emerald.com
Purpose This paper aims to investigate the impact of corporate governance practices on cost
efficiency and financial stability for a sample of Islamic and conventional banks. In the …

Corporate governance and Islamic banks' products and services disclosure

R Grassa, R Chakroun, K Hussainey - Accounting Research Journal, 2018 - emerald.com
Purpose The purpose of this paper is to examine the determinants of Islamic banks (IBs)
product and services disclosure (PSD). Design/methodology/approach A computer-based …