Determinants of Corporate Risk Disclosure Practice: The Case of Islamic Banks in Gulf Cooperation Council Region

• 主要作者: Samir Srairi
• 格式: Article
• 语言: English
• 出版: Universiti Sains Islam Malaysia 2019
• 主题: Corporate risk disclosure; corporate governance; Shariah board; Islamic banks; GCC countries
• 在线阅读: http://ddms.usim.edu.my:80/jspui/handle/123456789/18096

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...