Governance mechanisms and disclosure among Malaysian Islamic banks
Decent corporate governance practices are important and fundamental in today’s corporate world, particularly in the growing and high future prospect of Islamic banking industry. In this respect, its linkages with disclosure at Islamic banks need to be well understood and developed for better sustai...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/53021/ http://irep.iium.edu.my/53021/6/53021.pdf |
| _version_ | 1848784164776574976 |
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| author | Marsidi, Asri Annuar, Hairul Azlan Abdul Rahman, Abdul Rahim |
| author_facet | Marsidi, Asri Annuar, Hairul Azlan Abdul Rahman, Abdul Rahim |
| author_sort | Marsidi, Asri |
| building | IIUM Repository |
| collection | Online Access |
| description | Decent corporate governance practices are important and
fundamental in today’s corporate world, particularly in the growing and high future prospect of Islamic banking industry. In this respect, its linkages with disclosure at Islamic banks need to be well understood and developed for better sustainability of the industry. This
study is hence conducted to examine the impact of corporate governance on the Islamic financial and social reporting (IFSR) of Islamic banks in Malaysia. Drawing on surveys this study seeks the views of accountants working in Islamic banks regarding the importance of items in the IFSR index developed by Marsidi et al. (2016). The annual reports are used to examine the score of the IFSR for the Islamic banks as well as to collect the data for the related variables. The multivariate regression results suggest that board size is a significant factor in explaining the IFSR at Islamic banks in Malaysia. Such finding is perceived as contributing towards the
suitable formation of board of directors specifically in terms of the total number of directors at Islamic banks. The study also contributes towards the use of Islamic agency theory in the context of Islamic banks. From another perspective, the findings of the study contribute
towards the development and sustainability of Islamic banks both in Malaysia and throughout the globe. |
| first_indexed | 2025-11-14T16:32:54Z |
| format | Proceeding Paper |
| id | iium-53021 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T16:32:54Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-530212016-12-06T04:02:56Z http://irep.iium.edu.my/53021/ Governance mechanisms and disclosure among Malaysian Islamic banks Marsidi, Asri Annuar, Hairul Azlan Abdul Rahman, Abdul Rahim HF5601 Accounting. Bookkeeping HG1501 Banking Decent corporate governance practices are important and fundamental in today’s corporate world, particularly in the growing and high future prospect of Islamic banking industry. In this respect, its linkages with disclosure at Islamic banks need to be well understood and developed for better sustainability of the industry. This study is hence conducted to examine the impact of corporate governance on the Islamic financial and social reporting (IFSR) of Islamic banks in Malaysia. Drawing on surveys this study seeks the views of accountants working in Islamic banks regarding the importance of items in the IFSR index developed by Marsidi et al. (2016). The annual reports are used to examine the score of the IFSR for the Islamic banks as well as to collect the data for the related variables. The multivariate regression results suggest that board size is a significant factor in explaining the IFSR at Islamic banks in Malaysia. Such finding is perceived as contributing towards the suitable formation of board of directors specifically in terms of the total number of directors at Islamic banks. The study also contributes towards the use of Islamic agency theory in the context of Islamic banks. From another perspective, the findings of the study contribute towards the development and sustainability of Islamic banks both in Malaysia and throughout the globe. 2016 Proceeding Paper NonPeerReviewed application/pdf en http://irep.iium.edu.my/53021/6/53021.pdf Marsidi, Asri and Annuar, Hairul Azlan and Abdul Rahman, Abdul Rahim (2016) Governance mechanisms and disclosure among Malaysian Islamic banks. In: 11th International Conference on Islamic Economics and Finance (ICIEF), 11th-13th October 2016, Kuala Lumpur. (Unpublished) |
| spellingShingle | HF5601 Accounting. Bookkeeping HG1501 Banking Marsidi, Asri Annuar, Hairul Azlan Abdul Rahman, Abdul Rahim Governance mechanisms and disclosure among Malaysian Islamic banks |
| title | Governance mechanisms and disclosure among Malaysian Islamic banks |
| title_full | Governance mechanisms and disclosure among Malaysian Islamic banks |
| title_fullStr | Governance mechanisms and disclosure among Malaysian Islamic banks |
| title_full_unstemmed | Governance mechanisms and disclosure among Malaysian Islamic banks |
| title_short | Governance mechanisms and disclosure among Malaysian Islamic banks |
| title_sort | governance mechanisms and disclosure among malaysian islamic banks |
| topic | HF5601 Accounting. Bookkeeping HG1501 Banking |
| url | http://irep.iium.edu.my/53021/ http://irep.iium.edu.my/53021/6/53021.pdf |