公司治理与金融科技信息披露之间的关联:传统银行与伊斯兰银行的比较研究

IF 2.9 Q2 BUSINESS Competitiveness Review Pub Date : 2024-09-17 DOI:10.1108/cr-05-2024-0089
Maha Shehadeh, Fatma Ahmed, Khaled Hussainey, Fadi Alkaraan
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引用次数: 0

摘要

目的本研究调查公司治理对约旦传统银行和伊斯兰银行金融科技披露水平的影响。该研究旨在确定治理机制是否会影响金融科技行业的信息披露实践,探索金融创新中治理与透明度之间的相互作用。研究方法包括对所有 15 家在安曼证券交易所上市的约旦传统银行和伊斯兰银行的数据进行全面分析,时间跨度为 2015 年至 2022 年。研究结果研究结果表明,公司治理机制,尤其是董事会规模、董事会会议和 "Big4 "审计公司,对于加强传统银行和伊斯兰银行的金融科技信息披露至关重要。然而,伊斯兰银行的披露水平始终高于传统银行,这归因于其强调道德治理和透明度的独特治理结构。这些结果表明,决策者已经意识到向金融科技转型的商业模式的重要性。 原创性/价值 本研究率先引入了外国直接投资,利用它对伊斯兰银行和传统银行的金融科技信息披露水平进行了新颖的比较分析。通过探讨各种治理结构如何影响金融科技信息披露,本研究为银行业公司治理与金融科技之间的相互作用提供了新的见解。
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Nexus between corporate governance and FinTech disclosure: a comparative study between conventional and Islamic banks

Purpose

This study investigates the impact of corporate governance on FinTech disclosure levels in Jordanian conventional and Islamic banks. It aims to determine whether governance mechanisms affect disclosure practices in the FinTech sector, exploring the interplay between governance and transparency in financial innovations.

Design/methodology/approach

The research methodology entails a thorough analysis of data from all 15 Jordanian conventional and Islamic banks listed on the Amman Stock Exchange, covering the period from 2015 to 2022. This study uses manual content analysis using a custom FinTech Disclosure Index (FDI) and quantitative analysis with a two-way clustered error regression model.

Findings

The findings show that corporate governance mechanisms, particularly board size, board meetings and “Big4” audit firms, are crucial in enhancing FinTech disclosure across conventional and Islamic banks. However, Islamic banks consistently show higher disclosure levels than their conventional counterparts, attributed to their distinct governance structures that emphasize ethical governance and transparency. These results indicate an awareness among decision-makers about the importance of business model transformation toward FinTech.

Originality/value

This study pioneers the introduction of FDI, using it for a novel comparative analysis of FinTech disclosure levels between Islamic and conventional banks. By exploring how various governance structures influence FinTech disclosure, this research provides fresh insights into the interplay between corporate governance and financial technologies in the banking sector.

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来源期刊
CiteScore
6.60
自引率
17.20%
发文量
50
期刊介绍: The following list indicates the key issues in the Competitiveness Review. We invite papers on these and related topics. Special issues of the Review will collect papers on specific topics selected by the editors. Definition/conceptual framework of competitiveness Competitiveness diagnostics and rankings Competitiveness and economic outcomes Specific dimensions of competitiveness Competitiveness and endowments Competitiveness and economic development Location and business strategy International business and the role of MNCs Innovation and innovative capacity Clusters and cluster initiatives Institutions for competitiveness Public policy (e.g., innovation, cluster development, regional development) The Competitiveness Review aims to publish high quality papers directed at scholars, government institutions, businesses and practitioners. It appears in collaboration with key academic and professional groups in the field of competitiveness analysis and policy, including the Microeconomics of Competitiveness (MOC) network and The Competitiveness Institute (TCI) practitioner network for competitiveness, clusters and innovation.
期刊最新文献
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