Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries:

Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries: 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Business & Society: Founded at Roosevelt University SAGE

Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries:

Loading next page...
 
/lp/sage/islamic-governance-national-governance-and-bank-risk-management-and-sYdOcxqWPv

References (80)

Publisher
SAGE
Copyright
Copyright © 2022 by SAGE Publications
ISSN
0007-6503
eISSN
1552-4205
DOI
10.1177/0007650317746108
Publisher site
See Article on Publisher Site

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.

Journal

Business & Society: Founded at Roosevelt UniversitySAGE

Published: Dec 9, 2017

Keywords: Islamic and national governance; MENA banks; neo-institutional theory; religion and business; risk management and disclosure practices

There are no references for this article.