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

By Ahmed A. Elamer, Collins G. Ntim, Hussein A. Abdou. Business & Society, 2017

193 citations recorded by the source corpus.

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.

Subfields: Accounting, Finance, Information Systems

View Paper: https://www.semanticscholar.org/paper/bb3e6e9a3311398b1dcc495cd5a9c77725726e87

How researchers see this paper

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In Accounting

1. A. Gerged
2. Ahmed A. Elamer
3. Hussein A. Abdou
4. Chris Pyke
5. Collins G. Ntim
6. A. Zalata
7. Mohamed H. Elmagrhi

In Finance

1. A. Gerged
2. Ahmed A. Elamer
3. Collins G. Ntim
4. A. Zalata
5. Mohamed H. Elmagrhi
6. Hussein A. Abdou
7. Chris Pyke

In Information Systems

1. A. Gerged
2. Ahmed A. Elamer
3. Collins G. Ntim
4. Hussein A. Abdou

Citations in the corpus

• Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries (2020, methodology): “We follow the approach of prior research (Arellano & Bover, 1995; Elamer et al., 2017; Wintoki et al., 2012) by using a dynamic panel regression of the form:”
• Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures (2020, methodology): “This study, therefore, follows prior literature in constructing a WEDI (e.g., Ntim and Soobaroyen, 2013; Ntim, 2016; Elmagrhi et al., 2018; Elamer et al., 2020; Gerged et al., 2020; Hassan et al., 2020).”
• The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa (2019, background): “The common types of risk (Barakat & Hussainey, 2013; Elamer, Ntim, & Abdou, 2017; Ntim et al., 2013), which are considered in this study include fi nancial risks (e.g. credit risk, liquidity risk, market risks, capital management and adequacy risks), and non-fi nancial risks (e.g. operational risks;…”