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dc.contributor.authorElamer, Ahmed A.*
dc.contributor.authorNtim, C.G.*
dc.contributor.authorAbdou, H.A.*
dc.date.accessioned2018-05-15T15:55:24Z
dc.date.available2018-05-15T15:55:24Z
dc.date.issued2020-06-01
dc.identifier.citationElamer AA, Ntim CG and Abdou HA (2020) Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries. Business and Society. 59(5): 914-955.en_US
dc.identifier.urihttp://hdl.handle.net/10454/15887
dc.descriptionYesen_US
dc.description.abstractWe examine the relationships among religious governance, especially Islamic governance quality (IGQ), national governance quality (NGQ), and risk management and disclosure practices (RDPs), and consequently ascertain whether NGQ has a moderating influence on the IGQ–RDPs nexus. Using one of the largest data sets relating to Islamic banks from 10 Middle East and North Africa (MENA) countries from 2006 to 2013, our findings are threefold. First, we find that RDPs are higher in banks with higher IGQ. Second, we find that RDPs are higher in banks from countries with higher NGQ. Finally, we find that NGQ has a moderating effect on the IGQ–RDPs nexus. Our findings are robust to alternative RDP measures and estimation techniques. These results imply that the quality of disclosure depends on the nature of the macro-social-level factors, such as religion that have remained largely unexplored in business and society research, and, therefore, have important implications for policy makers.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttps://doi.org/10.1177/0007650317746108en_US
dc.rights© 2020 The Authors. This is an Open Access article distributed under the Creative Commons CC-BY-NC license (http://www.creativecommons.org/licenses/by-nc/4.0/)en_US
dc.subjectIslamic governanceen_US
dc.subjectNational governanceen_US
dc.subjectMENA banksen_US
dc.subjectNeo-institutional theoryen_US
dc.subjectReligion and businessen_US
dc.subjectRisk managementen_US
dc.subjectDisclosure practicesen_US
dc.titleIslamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countriesen_US
dc.status.refereedYesen_US
dc.date.Accepted2017
dc.date.application2017-12-09
dc.typeArticleen_US
dc.type.versionAccepted Manuscripten_US
refterms.dateFOA2018-07-29T01:37:56Z


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