publication . Article . 2012

corporate governance and islamic social responsibility disclosure in kuwaiti shariah compliant financial institutions

Al-Shammari, B.;
Open Access
  • Published: 01 Sep 2012 Journal: Studies in Business and Economics, volume 16, pages 5-36 (issn: 1818-1228, eissn: 1995-0586, Copyright policy)
  • Publisher: Qatar University
  • Country: Qatar
Abstract
This study examines the relationship between corporate governance characteristics and the extent of Islamic social responsibility disclosure in Kuwait. The annual reports of 40 Shariah-compliant financial institutions listed on the Kuwait Stock Exchange in 2010 are examined. Four major corporate governance characteristics are investigated: 1) the existence of a Shariah supervisory board; 2) the number of board members; 3) the proportion of non-executive directors to the total number of directors on the board; and 4) role duality. The extent of Islamic social responsibility disclosure is measured using a self-constructed index. The index consists of 46 Islamic in...
Subjects
free text keywords: Islamic social responsibility disclosure, Shariah-compliant financial institutions, corporate governance characteristics, Kuwait, Business, Islam, Stock exchange, Supervisory board, Corporate governance, Finance, business.industry, Accounting, Social responsibility, Voluntary disclosure
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publication . Article . 2012

corporate governance and islamic social responsibility disclosure in kuwaiti shariah compliant financial institutions

Al-Shammari, B.;