Formulation of a corporate governance index for banking sector: The GIB.X62

El-Chaarani, Hani; El-Abiad, Zouhour; Braendle, Udo C.

doi:10.1016/j.heliyon.2023.e15253

Heliyon

2023

DOI: 10.1016/j.heliyon.2023.e15253

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Formulation of a corporate governance index for banking sector: The GIB.X62

Hani El-Chaarani¹,

Zouhour El-Abiad²,

Udo C. Braendle³

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Cited by 4 publications

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Impact of corporate governance on tax avoidance

Salehi,

Jabbari,

Hosseiny

et al. 2024

Journal of Public Affairs

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In light of the pivotal role that taxes play as a primary source of income, particularly within developing economies, this study aims to examine the influence of various corporate governance (CG) mechanisms on tax avoidance. We employ three proxies to measure tax avoidance or tax management within companies listed on the Tehran Stock Exchange (TSE). The CG mechanisms under scrutiny encompass board size and independence, CEO duality, auditor type, common stock ratio of at least 5% to total stock, managers' common stock holdings about total stock, gender diversity, manager ownership value, board meeting frequency, CEO stock ownership percentage, institutional shareholders' stock holdings, audit committee membership, and financial specialization. This research investigates 192 companies listed on the TSE, utilizing data available on the TSE website from 2011 to 2021. Our findings indicate that while several CG mechanisms, such as board size and independence, audit firm size, gender diversity, institutional ownership, and the specialization of audit committee members, serve to reduce tax avoidance, CEO duality exacerbates it. Moreover, profitability, financial leverage, and capital significantly inhibit tax avoidance. In contrast, the return on assets (ROA), economic growth, and inflation have a pronounced positive association with tax avoidance. A notable constraint of this study lies in its exclusive focus on publicly listed firms, driven by the availability of relevant information. This study offers valuable insights into the three dimensions of tax avoidance and their interaction with CG mechanisms, with implications for performance monitoring.

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Impact of corporate governance on tax avoidance

Salehi,

Jabbari,

Hosseiny

et al. 2024

Journal of Public Affairs

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The impact of risk and Fintech on ESG performance: evidence from gulf cooperation council (GCC) banks

Srairi

2024

Journal of Chinese Economic and Business Studies

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Ethical banking practices: a comparative analysis of Islamic and conventional banks in GCC countries

Abu ALHaija,

Lataifeh,

Al-Haraizah

et al. 2024

IJOES

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Purpose This study aims to present insights for the preparation of ethical practices in the banking industry of gulf cooperation council (GCC) countries for profit maximization. This study presented information regarding ethical banking practices to determine to which extent banks in GCC countries practiced ethics. Design/methodology/approach This study followed a mixed-method approach, including both qualitative and quantitative data. For quantitative, data were collected from senior managers employed in 52 leading Islamic and conventional banks across the GCC countries, including the banks in the Kingdom of Bahrain and also from the banks in Kuwait. However, for qualitative analysis, an interview with an Islamic banking specialist was conducted. Findings The findings of both, qualitative and results from answer of respondents and quantitative results, that is, 91% of respondents strongly agreed that Islamic banks are more committed to ethical investments of projects, revealed that Islamic banks follow more ethical practices than conventional banks. Therefore, the mean score for EBP4 is 4.55 with moderate SD of 1.267. This statistical evidence is in favor that Islamic banks follow more ethical principles. Research limitations/implications Respondents were recruited randomly, and the samples consisted of only senior executives and not customers. Because of time and resource limitations, these executives were a sample of conventional and Islamic banks in the GCC only and not from other regions. Practical implications The results of this study provided valuable insights to conventional financial institutions, enabling them to enhance their operations as Islamic banks align with more ethical standards. Originality/value The research originality lies in its contribution for GCC countries by presenting a comparative view. This study defined and compared similarities and differences of Islamic and conventional banks to indicate how Islamic banks particularly implement more ethical standards than conventional banks.

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Formulation of a corporate governance index for banking sector: The GIB.X62

Cited by 4 publications

References 20 publications

Impact of corporate governance on tax avoidance

Impact of corporate governance on tax avoidance

The impact of risk and Fintech on ESG performance: evidence from gulf cooperation council (GCC) banks

Ethical banking practices: a comparative analysis of Islamic and conventional banks in GCC countries

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