Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries

Elamer, Ahmed A.; Ntim, Collins G.; Abdou, Hussein A.

doi:10.1177/0007650317746108

Cited by 150 publications

(138 citation statements)

References 82 publications

(261 reference statements)

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“…Lastly, hypothesis testing is conducted via ordinary least squares (OLS) regression to estimate the influence of explanatory variables on providing disclosure on the content elements of the integrated reporting. Generally, OLS regression is well suited for testing our hypotheses and in line with previous studies (Alshbili et al, 2019;Elamer et al, 2017Elamer et al, , 2019. The regression model is specified as:…”

Section: Data Analysis and Model Specificationmentioning

confidence: 84%

Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales

Adhikariparajul

Hassan

Fletcher

et al. 2020

SRJ

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Purpose This paper aims to examine the level of disclosure on content elements of integrated reporting (IR) in Scotland, Northern Ireland and Wales higher education institutions (HEIs). The authors suggest that integrated thinking is an internal process that organizations can follow to increase the level of disclosure on IR that can be used as an effective mechanism to enhance accountability with stakeholders. Design/methodology/approach International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyze IR content elements in HEI reports from 2014-2016. Findings The results indicate a significant increase in the trend and extent of IR content elements. The HEI-specific characteristics examined, such as establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements. Practical implications The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing IR. Social implications This study recommends universities to explicitly address IR issues in reporting, as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counselors and assessors. Originality/value This study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society.

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Section: Data Analysis and Model Specificationmentioning

confidence: 84%

Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales

Adhikariparajul

Hassan

Fletcher

et al. 2020

SRJ

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“…However, prior studies suggest that TBD (gender and ethnic diversity) impacts positively on FP (e.g., Borghesi et al, 2016;Carter et al, 2003;Delis et al, 2016;Estelyi & Nisar, 2016;Gyapong et al, 2016;Ntim, 2015;Terjesen et al, 2015), voluntary CG disclosure (AlBassam et al, 2016;Elmagrhi et al, 2016;Abdulrahman et al, 2017;Elamer et al, 2017), audit quality (Gul et al, 2008), board monitoring (Triana et al, 2013), board meetings (Adams & Ferreira, 2009), dividend payout (Byoun et al, 2013), risk disclosure and social responsibility (Barako & Brown, 2008;Brammer et al, 2007;Ntim & Soobaroyen, 2013;Haque & Ntim, 2017), but negatively on executive pay (Gregory-Smith et al 2014;Newton, 2015;Ntim et al, 2015Perryman et al, 2016) and earnings management (Elghuweel et al, 2017). Observably, none of these studies relate to the charity sector and therefore, highlighting the lack of evidence.…”

Section: Charity Tbd and Csmentioning

confidence: 99%

Trustee board diversity, governance mechanisms, capital structure and performance in UK charities

Elmagrhi

Ntim

Malagila

et al. 2018

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Purpose: We investigate the association among trustee board diversity (TBD), corporate governance (CG), capital structure (CS) and financial performance (FP) using a sample of UK charities. Specifically, we investigate the effect of TBD on CS, and ascertain whether CG quality moderates the TBD-CS nexus.Additionally, we examine the impact of CS on FP, and ascertain whether the CS-FP nexus is also moderated by TBD and CG quality.Design/methodology/approach: We employ a number of multivariate regression techniques, including ordinary least squares, fixed-effects, lagged-effects and two-stage least squares to rigorously analyse the data and test the hypotheses.Findings: First, we find that trustee board gender diversity has a negative effect on CS, but this relationship holds only up to the point of having three women trustees. We find similar, but relatively weak results for the presence of Black, Asian and Minority Ethnic trustees. Second, we find that the TBD-CS nexus depends on the quality of CG with the relationship being stronger in charities with higher frequency of meetings, independent CG committee, and larger trustee and audit firm size. Third, we find that CS structure has a positive effect on FP, but this is moderated by TBD and CG quality. Our evidence is robust to different econometric models that adjust for alternative measures and endogeneities. We interpret our findings within the explanations of a theoretical perspective that captures insights from different CG and CS theories. Originality/value: Existing studies on TBD, CG, CS and FP in charities are rare. Our study distinctively attempts to address this empirical lacuna within the extant literature by providing four new insights with specific focus on UK charities. First, we provide new evidence on the relationship between TBD and CS.Second, we offer new evidence on the moderating effect of CG on the TBD-CS nexus. Third, we provide new evidence on the effect of CS on FP. Finally, we offer new evidence on the moderating effect of TBD and CG on the CS-FP nexus.

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“…Thus, many FIs establish independent risk committees to cover responsibilities such as, suggest risk appetite and risk limits, limit breaks and mitigation procedures, review risk profile and risk monitoring, receive and review risk issues reports, stress test scenarios, and review, update and accept risk policies change (Battaglia et al, 2014;BCBS, 2015;Elamer et al, 2017;Ng et al, 2012). Therefore, RC as internal corporate governance structure can improve and assist the board of directors in managing risks in FIs.…”

Section: Introductionmentioning

confidence: 99%

The impact of risk committee on financial performance of UK financial institutions

Elamer¹,

Benyazid²

2018

IJAF

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Following the recent financial crisis, Walker (2009) recommended that financial institutions should form a separate board level risk committee (RC) to manage various risks and prevent excessive risk taking. This research focuses on investigating how firms with separate risk committees differ from those that do not have one. The main research question we address is whether RCs have a fundamental influence on financial performance. We measure financial performance by ROA and ROE and we control for firm size, liquidity and gearing. Our sample consists of all listed financial institutions in FTSE-100 index from 2010 through 2014. Results indicate a negative relationship between risk committee characteristics (i.e., existence, size, independence, and meeting frequency) and financial performance. The results also indicate that firms without risk committee (RC) performed considerably well than firms with RC. The results are contradictory to Walker's (2009) where RCs are recommended for their ability to mitigate and manage risks more expertly. However, we argue that establish strong RC constrain management ability to make excessive risk taking behaviour which may affect financial performance negatively. We contribute to the current research on the impact of risk committee governance attributes on financial performance after banking and governance reforms.

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Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries

Cited by 150 publications

References 82 publications

Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales

Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales

Trustee board diversity, governance mechanisms, capital structure and performance in UK charities

The impact of risk committee on financial performance of UK financial institutions

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