عنوان

AAOIFI governance disclosure in Islamic banks :

شماره

TLets772640

عنوان اصلي

AAOIFI governance disclosure in Islamic banks :

نام عام مواد

[Thesis]

نام نخستين پديدآور

Elgattani, Tawida

عنوان اصلي به قلم نويسنده ديگر

its determinants and impact on performance

نام ساير پديدآوران

Hussainey, Khaled ; Kallias, Antonios

نام ناشر، پخش کننده و غيره

University of Portsmouth

تاریخ نشرو بخش و غیره

2018

جزئيات پايان نامه و نوع درجه آن

Thesis (Ph.D.)

امتياز متن

2018

متن يادداشت

This thesis investigates the level, determinants and consequences of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) governance disclosure in Islamic Banks (IBs) that mandatorily adopt AAOIFI standards. The aims of this thesis are as follows: first, to measure the level of AAOIFI governance disclosure; second, to identify the determinants of AAOIFI governance disclosure; and finally, to examine the impact of AAOIFI governance disclosure on bank performance. The study uses the manual content analysis approach to measure the level of disclosure for 126 bank-year observations. The study constructed an AAOIFI governance index which includes 56 items based on AAOIFI governance, 2010. To examine the determinants and impact on the performance of AAOIFI governance disclosure, for a sample of IBs, the study used ordinary least square (OLS) regression analysis. The analysis showed that the level of AAOIFI governance disclosure is very low (about 33%) in the sample of IBs. Using CG mechanisms as potential determinants of AAOIFI governance, this research found a significant positive relationship between AAOIFI governance and audit committee size (ACs). However, it showed an insignificant relationship among AAOIFI governance disclosure and other variables (board size, board meeting, CEO, board independence and audit committee meeting (ACM)). With regard to the consequences of AAOIFI governance disclosure, the study investigated the influence of AAOIFI governance disclosure on bank performance. The study used two measurements of bank performance, return on asset (ROA) and return on equity (ROE), and the analysis showed an insignificant relationship among AAOIFI governance disclosure and bank performance. The study highlighted the implications of AAOIFI governance disclosure for users of annual reports in IBs. One of these implications is that the regulatory council and policymakers might identify the minimum level of AAOIFI governance that every bank should disclose in an annual report. Furthermore, the AAOIFI organisation should be cooperative and work closely with the central banks in the countries that mandatorily adopt AAOIFI standards, to encourage IFIs in these countries to comply with CG standards.

مستند نام اشخاص تاييد نشده

Elgattani, Tawida

مستند نام اشخاص تاييد نشده

Hussainey, Khaled ; Kallias, Antonios

مستند نام تنالگان تاييد نشده

University of Portsmouth

نام الکترونيکي

فرمت انتشار

p

نوع ماده

[Thesis]

کد کاربرگه

276903

سطح دسترسي

a

تكميل شده

Y