Please use this identifier to cite or link to this item: http://bura.brunel.ac.uk/handle/2438/17898
Title: Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries
Authors: Elamer, AA
Ntim, CG
Abdou, HA
Keywords: Islamic and national governance;MENA banks;neo-institutional theory;religion and business;risk management and disclosure practices
Issue Date: 9-Dec-2017
Publisher: SAGE Publications
Citation: Business & Society, 2017, pp. 000765031774610 - 000765031774610 (42)
Abstract: We examine the relationships among religious governance, especially Islamic governance quality (IGQ), national governance quality (NGQ), and risk management and disclosure practices (RDPs), and consequently ascertain whether NGQ has a moderating influence on the IGQ–RDPs nexus. Using one of the largest data sets relating to Islamic banks from 10 Middle East and North Africa (MENA) countries from 2006 to 2013, our findings are threefold. First, we find that RDPs are higher in banks with higher IGQ. Second, we find that RDPs are higher in banks from countries with higher NGQ. Finally, we find that NGQ has a moderating effect on the IGQ–RDPs nexus. Our findings are robust to alternative RDP measures and estimation techniques. These results imply that the quality of disclosure depends on the nature of the macro-social-level factors, such as religion that have remained largely unexplored in business and society research, and, therefore, have important implications for policy makers.
URI: https://bura.brunel.ac.uk/handle/2438/17898
DOI: https://doi.org/10.1177/0007650317746108
ISSN: 0007-6503
Appears in Collections:Brunel Business School Research Papers

Files in This Item:
File Description SizeFormat 
FullText.pdf221.01 kBAdobe PDFView/Open


Items in BURA are protected by copyright, with all rights reserved, unless otherwise indicated.