الإفصاح عن المخاطر التشغيلية في المصارف الإسلامية و التقليدية بالمملكة العربية السعودية : تحليل المحتوى للتقارير السنوية
Other Title(s)
The operational risk disclosure in Islamic and conventional banks in Saudi Arabia : a content analysis of annual reports
Author
Source
Issue
Vol. 2018, Issue 8 (30 Apr. 2018), pp.133-187, 55 p.
Publisher
Bait al-Mashura Finance Consultations
Publication Date
2018-04-30
Country of Publication
Qatar
No. of Pages
55
Main Subjects
Financial and Accounting Sciences
Religion
Islamic Studies
Topics
- Banks
- Islamic economics
- Saudi Arabia
- Twenty-first century
- Annual reports
- Financial disclosure
- Operational risk
- Islamic Banks
- Content analysis
Abstract EN
This paper studies the operational risk reporting practices in annual reports of Islamic and conventional banks in the Saudi Arabia for the period 2008- 2015.
It determines the direct and joint effects of banking characteristics, corporate governance and credit rating on the operational risk reporting in the banking industry.
We provide evidence that the extent of Bank’s disclosure on operational risk increased slightly, reflecting their perceptual awareness of the benefits of its management.
We find that banks having a large size, lower proportion of independent board directors, smaller number of subsidiaries, lower participation in equity capital of other companies, greater board size and operating under Islamic context are disclosing more information.
In regards of results of each type of banks, we discover that the enhancement of operational risk disclosure in Islamic banks is positively associated with high profitability and credit rating, an ongoing pattern of small number of board members meeting, lack of independent members and Financial instability.
Moreover, the variables that concern the opening of Islamic windows and the financial stability perform the operational risk reporting in the conventional banks.
American Psychological Association (APA)
حمريت، وائل. 2018. الإفصاح عن المخاطر التشغيلية في المصارف الإسلامية و التقليدية بالمملكة العربية السعودية : تحليل المحتوى للتقارير السنوية. مجلة بيت المشورة،مج. 2018، ع. 8، ص ص. 133-187.
https://search.emarefa.net/detail/BIM-827587
Modern Language Association (MLA)
حمريت، وائل. الإفصاح عن المخاطر التشغيلية في المصارف الإسلامية و التقليدية بالمملكة العربية السعودية : تحليل المحتوى للتقارير السنوية. مجلة بيت المشورة ع. 8 (نيسان 2018)، ص ص. 133-187.
https://search.emarefa.net/detail/BIM-827587
American Medical Association (AMA)
حمريت، وائل. الإفصاح عن المخاطر التشغيلية في المصارف الإسلامية و التقليدية بالمملكة العربية السعودية : تحليل المحتوى للتقارير السنوية. مجلة بيت المشورة. 2018. مج. 2018، ع. 8، ص ص. 133-187.
https://search.emarefa.net/detail/BIM-827587
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-827587