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Assessing the moderating effect of Shariah Board on the relationship between financial performance and accounting disclosure
16 references·7 citing·47 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2013Islamic vs. conventional banks: Business models, efficiency and stability1,529 cited
  • 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure1,167 cited
  • 1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firms809 cited
  • 2013Risk in Islamic Banking687 cited
  • 2007An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan517 cited
  • 2014Corporate social responsibility and financial performance in Islamic banks464 cited
  • 2013Board characteristics and Chinese bank performance460 cited
  • 2008The impact of corporate governance on Internet financial reporting454 cited
  • 2011Determinants of corporate social responsibility disclosure: the case of Islamic banks422 cited
  • 1998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe398 cited
  • 2008Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region391 cited
  • 2009The moderating impact of internal social exchange processes on the entrepreneurial orientation–performance relationship

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359 cited
  • 2005Corporate mandatory disclosure practices in Bangladesh355 cited
  • 2013A comparison of performance of Islamic and conventional banks 2004–2009323 cited
  • Cited by

    • 2022Moderating role of Shariah committee quality on relationship between board of directors effectiveness and the performance of Malaysian Takaful36 cited
    • 2020Does the Shariah committee influence risk-taking and performance of Islamic banks in Malaysia?31 cited
    • 2024Shariah governance and Islamic banks: a systematic literature review25 cited
    • 2021Voluntary adoption of AAOIFI disclosure standards for takaful operators: the role of governance24 cited
    • 2022The effect of shariah board characteristics, risk-taking, and maqasid shariah on an Islamic bank’s performance21 cited
    • 2024Sharia-supervisory board’s characteristics and green banking disclosure: exploring from Islamic banking in MENA countries18 cited
    • 2021Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 1218 cited