Please use this identifier to cite or link to this item: http://umt-ir.umt.edu.my:8080/handle/123456789/13447
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dc.contributor.authorSaed Ahmed Sulub-
dc.date.accessioned2019-10-13T07:00:35Z-
dc.date.available2019-10-13T07:00:35Z-
dc.date.issued2017-03-
dc.identifier.urihttp://umt-ir.umt.edu.my:8080/xmlui/handle/123456789/13447-
dc.description.abstractIslamic banks are exposed to relatively high risks due to their uniqueness and requirement of Shariah compliance. Therefore, Islamic banks are expected to have high governance disclosure levels to inform investors and other stakeholders. However, recent studies revealed that the disclosure of governance information is low in Islamic banks. Thus, this study examines two objectives. First, this study explores the extent of Corporate Governance Disclosure (CGD) in Islamic Sudanese banks. Second, the study aims to determine the factors that may explain the variations in CGD levels. In order to fulfill these objectives, a sample of fourteen banks was taken for the period from 2009 to 2013. A content Analysis and Ordinary Least Squares (OLS) regression model with pooled effects were used to achieve the study objectives. The findings of this study reveal low levels of CGD in Islamic banks of Sudan, which is only 39 percent on average. Islamic banks that have an established Audit Committee (AC), Internal Audit Function (IAF) and lower levels of governmental ownership were found to have higher CGD levels than their peers.en_US
dc.language.isoenen_US
dc.publisherUniversiti Malaysia Terengganuen_US
dc.subjectSaed Ahmed Suluben_US
dc.subjectHG 187.4 .S8 2017en_US
dc.titleDeterminants Of Corporate Governance Disclosures Of Islamic Banks: Evidence From Sudanen_US
dc.typeThesisen_US
Appears in Collections:Pusat Pengajian Perniagaan dan Pengurusan Maritim

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