Differences and similaritites between corporate governance principles in Islamic banks and Conventional banks

Shibani, Osama; Barberá, Cristina de Fuentes

doi:10.1016/j.ribaf.2017.07.036

Cited by 29 publications

(25 citation statements)

References 11 publications

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“…Although economic calculation and the profit concerns of the IBs are allocated to the BoD, the appreciation of the licit character of this profit is allocated to the SSB [10]. Thus, SSBs play an important role in mitigating agency problems by acting as an additional monitoring mechanism [3,33,34]. SSBs offer an extra possible reduction in agency costs for IBs through organizational moral accountability constraints and shaping managerial behavior [3,34].…”

Section: Shari'ah Supervision and Bank Performancementioning

confidence: 99%

Relevance ofShari’ahGovernance in Driving Performance of Islamic Banks during the Financial Crisis: International Evidence

Nomran¹,

Haron²

2020

Banking and Finance

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This study aims to examine the impact of Shari'ah governance mechanism on the performance of Islamic banks (IBs) during the financial crisis of 2008. Data were collected from 66 IBs over 18 countries covering the period of 2007-2015 and analyzed using the System-GMM estimator. The findings indicate that an increase in SSB effectiveness increases IBs' performance even during the crisis periods. A possible justification for this positive effect is related to the SG structure of IBs that allows them to undertake higher risks to achieve a high efficiency level. For this, the IBs, policymakers and practitioners should consider these findings when aiming to improve SG practices in the Islamic banking industry, which in turn may help in protecting IBs during crisis and non-crisis periods. More specifically, they should give due importance to SSB (size, cross-membership, educational qualification, reputation and expertise) in enhancing the performance of IBs during the crisis and non-crisis periods. This study provides additional evidence on how IBs can sustain their performance during either crisis or non-crisis periods through adopting appropriate SG structure. However, the study only focuses on a small sample of 66 IBs due to lack of the data.

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Section: Shari'ah Supervision and Bank Performancementioning

confidence: 99%

Relevance ofShari’ahGovernance in Driving Performance of Islamic Banks during the Financial Crisis: International Evidence

Nomran¹,

Haron²

2020

Banking and Finance

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“…It refers to a set of internal control mechanisms, such as board structure (i.e., the characteristics of the board of directors, executives vs. non-executive, etc. ), leadership structure, and the ownership structure of the firm (i.e., family, managerial, or block-holder ownership), and external control mechanisms (i.e., changes in stock price, employment market for managers, and market for corporate control) whose aim is to protect the interest of public shareholders (Engel et al, 2002;Chahine, 2007;Kusumaningtias et al, 2016;Li et al, 2017;Sanchez-Marin et al, 2017;Shibani and De Fuentes, 2017;Yeh, 2017;Yu et al, 2017). These mechanisms allow fund providers to guarantee the return of their financial investments (Shleifer and Vishny, 1997;Chahine, 2007).…”

Section: Elements Of Corporate Governance Literaturementioning

confidence: 99%

Does listing intention matter? Investigation of how earnings forecast affects decision to list on stock exchange

Yousif¹,

Ali²,

Bleady³

et al. 2018

Int. j. adv. appl. sci.

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Based on the theory of planned behavior, this study investigates how the listing-decision variables (earnings forecast, word of mouth communication, and elements of corporate governance) affect the behavioral variable (listing decision), with the attitude variable (listing intention) being the mediator. Based on a sample drawn from companies listed on the Khartoum Stock Exchange, data were collected through a questionnaire. The data were analyzed using descriptive statistics, factor analysis, reliability, and regression. The findings support the theoretical framework, indicating that the listing-decision variables are significant in shaping the attitude variable. The listing intention significantly affects the behavioral variable. The study finds that listing intention significantly mediates between listing decision and earnings forecast, but not between listing decision and word of mouth communication or elements of corporate governance. The results support the conclusion that mediation between earnings forecast and listing decision affects the listing intention, so Sudanese companies should increase their intention to list, which would develop their relationship with the Khartoum Stock Exchange.

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“…Beberapa peneliti (Diallo, 2017;Shibani & Fuentes, 2017;Wang & Sarkis, 2017) Yang, Jiao, & Buckland (2017). Keduanya meneliti deter-minan GCG dan timeliness.…”

Section: Hasil Dan Pembahasanmentioning

confidence: 99%

Determinan Timeliness Dan Tata Kelola Perusahaan

Liyundira

Sayekti

Roziq

2017

jamal

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paikan tiga bulan setelah tanggal berakhirnya laporan keuangan. Apabila melanggar peraturan yang sudah ditetapkan, perusahaan akan dikenai sanksi mulai dari surat peringatan hingga penundaan dan konsekuensi keterlambatan ini berupa denda. Kewajiban penyampaian laporan keuangan dengan tepat waktu juga sempat menjadi perbincangan hangat di media karena sejak keputusan Direksi tentang Kewajiban Penyampaian Informasi bursa menyampaikan ada beberapa perusahaan, yakni, 18 perusahaan, yang sampai batas pelaporan belum menyampaikan informasi tersebut per 31 Desember 2015. Akibatnya, perusahaan yang masuk dalam daf tar tersebut harus berendah hati menerima peringatan dari bursa dan denda. Hal ini juga diberlakukan untuk perusahaan-perusahaan yang telah menyampaikan laporan ke

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Differences and similaritites between corporate governance principles in Islamic banks and Conventional banks

Cited by 29 publications

References 11 publications

Relevance ofShari’ahGovernance in Driving Performance of Islamic Banks during the Financial Crisis: International Evidence

Relevance ofShari’ahGovernance in Driving Performance of Islamic Banks during the Financial Crisis: International Evidence

Does listing intention matter? Investigation of how earnings forecast affects decision to list on stock exchange

Determinan Timeliness Dan Tata Kelola Perusahaan

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