Governance mechanisms and disclosure among Malaysian Islamic banks

Decent corporate governance practices are important and fundamental in today’s corporate world, particularly in the growing and high future prospect of Islamic banking industry. In this respect, its linkages with disclosure at Islamic banks need to be well understood and developed for better sustai...

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Main Authors:	Marsidi, Asri, Annuar, Hairul Azlan, Abdul Rahman, Abdul Rahim
Format:	Conference or Workshop Item
Language:	English
Published:	2016
Subjects:	HF5601 Accounting. Bookkeeping HG1501 Banking
Online Access:	http://irep.iium.edu.my/53021/ http://irep.iium.edu.my/53021/6/53021.pdf

id	iium-53021
recordtype	eprints
spelling	iium-530212016-12-06T04:02:56Z http://irep.iium.edu.my/53021/ Governance mechanisms and disclosure among Malaysian Islamic banks Marsidi, Asri Annuar, Hairul Azlan Abdul Rahman, Abdul Rahim HF5601 Accounting. Bookkeeping HG1501 Banking Decent corporate governance practices are important and fundamental in today’s corporate world, particularly in the growing and high future prospect of Islamic banking industry. In this respect, its linkages with disclosure at Islamic banks need to be well understood and developed for better sustainability of the industry. This study is hence conducted to examine the impact of corporate governance on the Islamic financial and social reporting (IFSR) of Islamic banks in Malaysia. Drawing on surveys this study seeks the views of accountants working in Islamic banks regarding the importance of items in the IFSR index developed by Marsidi et al. (2016). The annual reports are used to examine the score of the IFSR for the Islamic banks as well as to collect the data for the related variables. The multivariate regression results suggest that board size is a significant factor in explaining the IFSR at Islamic banks in Malaysia. Such finding is perceived as contributing towards the suitable formation of board of directors specifically in terms of the total number of directors at Islamic banks. The study also contributes towards the use of Islamic agency theory in the context of Islamic banks. From another perspective, the findings of the study contribute towards the development and sustainability of Islamic banks both in Malaysia and throughout the globe. 2016 Conference or Workshop Item NonPeerReviewed application/pdf en http://irep.iium.edu.my/53021/6/53021.pdf Marsidi, Asri and Annuar, Hairul Azlan and Abdul Rahman, Abdul Rahim (2016) Governance mechanisms and disclosure among Malaysian Islamic banks. In: 11th International Conference on Islamic Economics and Finance (ICIEF), 11th-13th October 2016, Kuala Lumpur. (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping HG1501 Banking
spellingShingle	HF5601 Accounting. Bookkeeping HG1501 Banking Marsidi, Asri Annuar, Hairul Azlan Abdul Rahman, Abdul Rahim Governance mechanisms and disclosure among Malaysian Islamic banks
description	Decent corporate governance practices are important and fundamental in today’s corporate world, particularly in the growing and high future prospect of Islamic banking industry. In this respect, its linkages with disclosure at Islamic banks need to be well understood and developed for better sustainability of the industry. This study is hence conducted to examine the impact of corporate governance on the Islamic financial and social reporting (IFSR) of Islamic banks in Malaysia. Drawing on surveys this study seeks the views of accountants working in Islamic banks regarding the importance of items in the IFSR index developed by Marsidi et al. (2016). The annual reports are used to examine the score of the IFSR for the Islamic banks as well as to collect the data for the related variables. The multivariate regression results suggest that board size is a significant factor in explaining the IFSR at Islamic banks in Malaysia. Such finding is perceived as contributing towards the suitable formation of board of directors specifically in terms of the total number of directors at Islamic banks. The study also contributes towards the use of Islamic agency theory in the context of Islamic banks. From another perspective, the findings of the study contribute towards the development and sustainability of Islamic banks both in Malaysia and throughout the globe.
format	Conference or Workshop Item
author	Marsidi, Asri Annuar, Hairul Azlan Abdul Rahman, Abdul Rahim
author_facet	Marsidi, Asri Annuar, Hairul Azlan Abdul Rahman, Abdul Rahim
author_sort	Marsidi, Asri
title	Governance mechanisms and disclosure among Malaysian Islamic banks
title_short	Governance mechanisms and disclosure among Malaysian Islamic banks
title_full	Governance mechanisms and disclosure among Malaysian Islamic banks
title_fullStr	Governance mechanisms and disclosure among Malaysian Islamic banks
title_full_unstemmed	Governance mechanisms and disclosure among Malaysian Islamic banks
title_sort	governance mechanisms and disclosure among malaysian islamic banks
publishDate	2016
url	http://irep.iium.edu.my/53021/ http://irep.iium.edu.my/53021/6/53021.pdf
first_indexed	2023-09-18T21:15:05Z
last_indexed	2023-09-18T21:15:05Z
_version_	1777411508646445056

Governance mechanisms and disclosure among Malaysian Islamic banks

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