الإفصاح عن المخاطر التشغيلية في المصارف الإسلامية و التقليدية بالمملكة العربية السعودية : تحليل المحتوى للتقارير السنوية

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.