Enhancing Transparency and Risk Reporting in Islamic Banks: Empirical Evidence from 28 Islamic Banks - Brossura

Mohd. Ariffin, Noraini

Brossura

ISBN 10: 3659103780 ISBN 13: 9783659103780

Casa editrice: LAP LAMBERT Academic Publishing, 2012

Riassunto

This study examines transparency and risk reporting issues in Islamic banks. Based on a postal questionnaire survey of 28 Islamic banks in 14 countries, supplemented by a follow-up e mails and interviews, the study addresses the following specific issues on: (a) the nature of risks that Islamic banks are exposed; (b) the risk measurement and management used by Islamic banks; (c) the information required by Islamic bank supervisors to monitor the risk profile of Islamic banks; (d) the importance of transparency and market discipline in Islamic banks; and (e) the adequacy of current risk reporting in Islamic banks. The results of the study indicate that Islamic banks are exposed to similar risks as those in conventional banks. Furthermore, the results also reveal that the degree of the importance of the risks is also similar to those in conventional banks, except the nature of the risks.

Su questo libro

L'autore:

Dr. Noraini Mohd Ariffin is an Assistant Professor in the Department of Accounting, International Islamic University Malaysia, Kuala Lumpur, Malaysia teaching undergraduate and postgraduate students. Her main areas of interest are on financial reporting of Islamic banks, mainly from risk reporting and risk management perspective.

Su questa edizione

• Editore: LAP LAMBERT Academic Publishing
• Data di pubblicazione: 2012
• ISBN 10: 3659103780
• ISBN 13: 9783659103780
• Rilegatura: Copertina flessibile
• Numero di pagine: 320