FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2904025423> ?p ?o ?g. }

• W2904025423 endingPage "38" @default.
• W2904025423 startingPage "16" @default.
• W2904025423 abstract "The paper develops a framework to explore the risk disclosure practices of 29 Islamic banks operating in the Gulf Cooperation Council countries over the period of 2013-2016 and examines the potential factors which might be affecting risk disclosure. To analyze the level of risk disclosure, the paper develops a composite index by using the content analysis technique. We also employ OLS technique to examine factors affecting Islamic banks’ risk disclosure. The results indicate a very high difference in risk disclosure between countries. Only two countries, the United Arab Emirates and Bahrain, have a higher level of risk disclosure. The findings also suggest that reporting on some risk disclosure types especially displaced commercial risk and rate of return risk is very low. The regression results show that Islamic banks with a stronger set of corporate governance mechanisms and an active Shariah board appear to disclose more risk information. Other factors that influence risk disclosure practices of Islamic banks are bank size, leverage, cross-border listings and the level of political and civil regression. The study recommends that Islamic banks have to revise their communication strategies and provide more risk information related to rate of return risk and display commercial risk. In addition, GCC regulators should establish risk disclosure regulations which have to become mandatory for all Islamic banks. To the best of our knowledge, the paper provides the first analysis related to the determinants of corporate risk disclosures of Islamic banks in the Arab Gulf region." @default.
• W2904025423 created "2018-12-22" @default.
• W2904025423 creator A5089258818 @default.
• W2904025423 date "2018-06-01" @default.
• W2904025423 modified "2023-10-12" @default.
• W2904025423 title "Determinants of Corporate Risk Disclosure Practice: The Case of Islamic Banks in Gulf Cooperation Council Region" @default.
• W2904025423 cites W1587407128 @default.
• W2904025423 cites W1600945138 @default.
• W2904025423 cites W1622336883 @default.
• W2904025423 cites W1639544007 @default.
• W2904025423 cites W1828561943 @default.
• W2904025423 cites W1903699289 @default.
• W2904025423 cites W1969519191 @default.
• W2904025423 cites W1980490437 @default.
• W2904025423 cites W1987000704 @default.
• W2904025423 cites W1988972708 @default.
• W2904025423 cites W1989315800 @default.
• W2904025423 cites W1990054102 @default.
• W2904025423 cites W1994045858 @default.
• W2904025423 cites W2002475444 @default.
• W2904025423 cites W2003937960 @default.
• W2904025423 cites W2007778791 @default.
• W2904025423 cites W2008794355 @default.
• W2904025423 cites W2011357832 @default.
• W2904025423 cites W2025059117 @default.
• W2904025423 cites W2029597975 @default.
• W2904025423 cites W2029801655 @default.
• W2904025423 cites W2030765894 @default.
• W2904025423 cites W2036383710 @default.
• W2904025423 cites W2036805455 @default.
• W2904025423 cites W2049628304 @default.
• W2904025423 cites W2050582055 @default.
• W2904025423 cites W2064964920 @default.
• W2904025423 cites W2075288496 @default.
• W2904025423 cites W2078885075 @default.
• W2904025423 cites W2081295498 @default.
• W2904025423 cites W2081465695 @default.
• W2904025423 cites W2081592727 @default.
• W2904025423 cites W2086678531 @default.
• W2904025423 cites W2087354331 @default.
• W2904025423 cites W2089087592 @default.
• W2904025423 cites W2094898201 @default.
• W2904025423 cites W2094986582 @default.
• W2904025423 cites W2111302355 @default.
• W2904025423 cites W2112803893 @default.
• W2904025423 cites W2125661910 @default.
• W2904025423 cites W2135569813 @default.
• W2904025423 cites W2162412465 @default.
• W2904025423 cites W2169862936 @default.
• W2904025423 cites W2171582467 @default.
• W2904025423 cites W2172009909 @default.
• W2904025423 cites W2194689659 @default.
• W2904025423 cites W2211974689 @default.
• W2904025423 cites W2475962164 @default.
• W2904025423 cites W2559155821 @default.
• W2904025423 cites W2606463359 @default.
• W2904025423 cites W2752617332 @default.
• W2904025423 cites W3021889044 @default.
• W2904025423 cites W3121951548 @default.
• W2904025423 cites W3122004716 @default.
• W2904025423 cites W3122901669 @default.
• W2904025423 cites W3122985993 @default.
• W2904025423 cites W3123157275 @default.
• W2904025423 cites W3123470813 @default.
• W2904025423 cites W3124112088 @default.
• W2904025423 cites W3124810921 @default.
• W2904025423 cites W3125079599 @default.
• W2904025423 cites W3125920741 @default.
• W2904025423 cites W3126018468 @default.
• W2904025423 cites W3126113241 @default.
• W2904025423 cites W4233420185 @default.
• W2904025423 cites W4233898295 @default.
• W2904025423 cites W4241970259 @default.
• W2904025423 cites W4292678376 @default.
• W2904025423 cites W4362222420 @default.
• W2904025423 doi "https://doi.org/10.33102/jmifr.v15i1.99" @default.
• W2904025423 hasPublicationYear "2018" @default.
• W2904025423 type Work @default.
• W2904025423 sameAs 2904025423 @default.
• W2904025423 citedByCount "5" @default.
• W2904025423 countsByYear W29040254232020 @default.
• W2904025423 countsByYear W29040254232022 @default.
• W2904025423 countsByYear W29040254232023 @default.
• W2904025423 crossrefType "journal-article" @default.
• W2904025423 hasAuthorship W2904025423A5089258818 @default.
• W2904025423 hasBestOaLocation W29040254231 @default.
• W2904025423 hasConcept C10138342 @default.
• W2904025423 hasConcept C119857082 @default.
• W2904025423 hasConcept C121955636 @default.
• W2904025423 hasConcept C138885662 @default.
• W2904025423 hasConcept C144133560 @default.
• W2904025423 hasConcept C153083717 @default.
• W2904025423 hasConcept C27206212 @default.
• W2904025423 hasConcept C39389867 @default.
• W2904025423 hasConcept C41008148 @default.
• W2904025423 hasConcept C4445939 @default.
• W2904025423 hasConceptScore W2904025423C10138342 @default.
• W2904025423 hasConceptScore W2904025423C119857082 @default.

• next