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Intellectual capital disclosure and corporate governance: empirical evidence from a cross country that offering Islamic bank services

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dc.contributor.authorSyaima' Adznan
dc.contributor.authorShamsher Mohamad Ramadili Mohd
dc.contributor.authorZulkarnain Muhamad Sori
dc.date.accessioned2023-05-22T07:32:19Z
dc.date.available2023-05-22T07:32:19Z
dc.date.issued2022
dc.description.abstractIntellectual capital is imperative for Islamic banks given their unique characteristics in that they offer innovative Shariah-based solutions to the modern financial problems. This study therefore examined the influence of corporate governance on intellectual capital disclosure (ICD) practices of Islamic banks. Data from a sample of 33 Islamic banks for the period 2012 to 2018 were collected. A self-developed ICD checklist was used to measure the extent of IC information disclosed in the annual report. This paper also examines the relationship between ICD practices and several corporate governance components which includes board size, board meeting, board independence, board gender, board expertise, audit committee size, audit committee meeting, audit committee independence, audit committee gender and audit committee expertise. Our results revealed that having an effective corporate governance structure is essential, as it is able to influence the ICD practices of Islamic banks. However, instead of focusing on the role of the board, our paper highlights the importance role of audit committee functions. Specifically, the results suggest that larger or reasonable audit committee size tends to have varied skills and expertise among the audit committee members, resulting in more information by allowing for greater diversity of backgrounds and viewpoints. Gender diversity in audit members' profiles will also encourage the board to be more effective and creative in generating innovative ideas, hence more IC will be created. This study adds to the empirical studies on corporate governance from Islamic banks' perspectives covering several countries. It also introduce the Shariah capital, as one of components in the IC index to respond to the peculiarities of Islamic on intellectual capital.en_US
dc.goalsGoal 8
dc.goalsGoal 9
dc.goalsGoal 12
dc.goalsGoal 16
dc.identifier.citationAdznan, S., Muhamad Sori, Z., & Ramadili Mohd, S. M. (2022). Intellectual capital disclosure and corporate governance: empirical evidence from a cross country that offering Islamic bank services. Asian Journal of Accounting and Governance, 18, 147-164. http://dx.doi.org/10.17576/AJAG-2022-18-11en_US
dc.identifier.doihttp://dx.doi.org/10.17576/AJAG-2022-18-11
dc.identifier.issn2716-6060
dc.identifier.urihttps://ikr.inceif.edu.my/handle/INCEIF/3773
dc.languageEnglish
dc.language.isoengen_US
dc.publisherUniversiti Kebangsaan Malaysia and the Malaysian Accountancy Research and Education Foundation (MAREF)en_US
dc.rights2018. IIUM Press
dc.sourceSEDONA
dc.subjectIslamic banksen_US
dc.subjectIntellectual capital disclosureen_US
dc.subjectCorporate governance.en_US
dc.titleIntellectual capital disclosure and corporate governance: empirical evidence from a cross country that offering Islamic bank servicesen_US
dc.typeJournal Articleen_US
dlc.maintopicIslamic bankingen_US
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.topic.maintopicIslamic bankingen_US
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