探索伊斯兰金融机构伊斯兰教法合规披露与公司治理之间的关系:来自跨国分析的新见解

IF 2.8 3区 经济学 Q2 BUSINESS, FINANCE International Journal of Finance & Economics Pub Date : 2023-09-22 DOI:10.1002/ijfe.2891
Zunaiba Abdulrahman, Tahera Ebrahimi, Basil Al-Najjar
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引用次数: 0

摘要

我们针对伊斯兰教法合规信息披露(以下简称 SCD)实证研究的稀缺性,通过对 19 个国家的 807 家伊斯兰金融机构(以下简称 IFI)在 2010 年至 2020 年期间的银行年观察及其决定因素,提出了有关 SCD 水平和范围的新证据。通过手工内容分析法测算的非加权披露指数分为伊斯兰教法监督委员会(以下简称 SSB)信息、审计流程、伊斯兰教法合规审查和天课,并记录了若干结果。总体而言,SCD 水平高于平均水平(57.38%),因此证明了样本期间的总体增长。此外,研究还考察了公司治理(CG)与 SCD 之间的关系,结果表明,外国投资者、机构投资者、董事会规模、董事会独立性、SSB 声誉和 SSB 规模对 SCD 水平的影响至关重要。研究还进行了若干测试,以检验主要结论的稳健性。研究结果为监管机构了解国际金融机构当前的 SCD 实践提供了宝贵的深入实证见解,有助于政策制定者相应地修改报告框架或准则。此外,这项研究还可以为有兴趣了解 SCD 和 CG 信息的学者、决策者或标准制定者和管理者提供支持。
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Exploring the nexus between Islamic financial institutions Shariah compliance disclosure and corporate governance: New insights from a cross-country analysis

We address the scarcity of empirical research on Shariah Compliance Disclosure (hereafter referred to as SCD) by presenting new evidence on the levels and range of SCD, of 807 bank-year observation of Islamic Financial Institutions (hereafter referred to as IFIs) in 19 countries for the period from 2010 to 2020 and its determinants. Using an unweighted disclosure index measured by manual content analysis categorized into Shariah Supervisory Board (hereafter referred to as SSB) information, audit process, Shariah compliance review and Zakat, several outcomes are documented. In general, the SCD level is above average (57.38%) and hence evidence an overall growth during the sample period. Further, the study examines the relationship between corporate governance (CG) and SCD and the results indicate that foreign investors, institutional investors, board size, board independence, SSB reputation and SSB size are vital and influence the extent of SCD level. The study also conducted several tests to examine the main findings' robustness. The findings deliver valuable in-depth empirical insights to regulatory bodies on the current SCD practises of IFIs to assist policymakers in modifying reporting frameworks or guidelines accordingly. In addition, this research can support academics, policymakers or standard setters and managers interested in seeking information about SCD and CG.

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CiteScore
5.70
自引率
6.90%
发文量
143
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