Alazmi, Walid Khaled Jadee and Saleh, Abdulmajid Obaid Hasan and Ashurov, Sharofiddin (2020) أثر معايير الحوكمة الشرعية في تعزيز الإفصاح والشفافية في المصارف الإسلامية الكويتية = The impact of governance corporate standards on enhancing disclosure and transparency in Kuwaiti Islamic banks. International Journal of Al-Turath In Islamic Wealth and Finance, 1 (2). pp. 114-146. E-ISSN 2716-6856
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Abstract
This research aims to identify the impact of governance Corporate standards on enhancing disclosure and transparency in Kuwaiti Islamic banks. The study population included all Kuwaiti Islamic banks listed in the Kuwait Financial Market, and they numbered five, while the sample consisted of (81) respondents from financial managers and accountants working in the banks covered by the study. The research found that there is an effect of the Sharia governance standards represented by (Board of Directors, Board Committees, Control and Control Environment, the relationship between shareholders) in enhancing disclosure and transparency in Kuwaiti Islamic banks. The study recommended emphasizing the need to continue to activate the standards of Sharia Governance in order to avoid the effects that Islamic banks may be exposed to due to the weak application aspects of Sharia Governance principles within them.
| Item Type: | Article (Journal) |
|---|---|
| Additional Information: | 8728/82811 |
| Uncontrolled Keywords: | Governance corporate, Disclosure and transparency, Kuwaiti Islamic banks, الحوكمة الشرعية، الشفافية والإفصاح، المصارف الإسلامية الكويتية. |
| Subjects: | BPH Islamic Economics > BP202.44 (al-Ijarah thumma ‘al-bay’ (Hire Purchase)- Renting/Hiring/Leasing Followed By Sale BPH Islamic Economics |
| Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): | Institute of Islamic Banking & Finance (IIiBF) |
| Depositing User: | Dr Abdulmajid Obaid Hasan Saleh |
| Date Deposited: | 17 Sep 2020 14:10 |
| Last Modified: | 18 Sep 2020 10:00 |
| URI: | http://irep.iium.edu.my/id/eprint/82811 |
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