أثر معايير الحوكمة الشرعية في تعزيز الإفصاح والشفافية في المصارف الإسلامية الكويتية = The impact of governance corporate standards on enhancing disclosure and transparency in Kuwaiti Islamic banks

• Main Authors: Alazmi, Walid Khaled Jadee, Saleh, Abdulmajid Obaid Hasan, Ashurov, Sharofiddin
• Format: Article
• Language: Arabic
• Published: IIUM Press, International Islamic University Malaysia 2020
• Subjects: BP202.44 (al-Ijarah thumma ‘al-bay’ (Hire Purchase)- Renting/Hiring/Leasing Followed By Sale; BPH Islamic Economics
• Online Access: http://irep.iium.edu.my/82811/1/82811_%D8%A3%D8%AB%D8%B1%20%D9%85%D8%B9%D8%A8%D9%8A%D8%B1%D9%8A%20%D8%A7%D8%AD%D9%84%D9%88%D9%83%D9%85%D8%AA%20%D8%A7%D9%86%D8%B4%D8%B1%D8%B9%D9%8A%D8%AA%20%D9%8A%D9%81%20%D8%AA%D8%B9%D8%B3%D9%8A%D8%B3%20%D8%A7%D8%A5%D9%84%D9%81%D8%B5%D8%A8%D8%AD.pdf; http://irep.iium.edu.my/82811/; https://journals.iium.edu.my/iiibf-journal/index.php/ijaiwf/article/view/426

This research aims to identify the impact of governance Corporate standards on enhancing disclosure and transparency in Kuwaiti Islamic banks. The study population included all Kuwaiti Islamic banks listed in the Kuwait Financial Market, and they numbered five, while the sample consisted of (81) respondents from financial managers and accountants working in the banks covered by the study. The research found that there is an effect of the Sharia governance standards represented by (Board of Directors, Board Committees, Control and Control Environment, the relationship between shareholders) in enhancing disclosure and transparency in Kuwaiti Islamic banks. The study recommended emphasizing the need to continue to activate the standards of Sharia Governance in order to avoid the effects that Islamic banks may be exposed to due to the weak application aspects of Sharia Governance principles within them.