Shariah Governance and Disclosure in Islamic Banks

The previous chapter discussed the first part of the empirical analysis examining the impact of corporate governance on the extent of disclosure by Islamic and conventional banks in GCC countries. Building on the chapter, this chapter provides a detailed account of the empirical results of the work performed on the Shariah governance of Islamic banks. The chapter starts by presenting the results of the regression analyses conducted for this book. The main regression analysis performed for this book is OLS regression. The chapter then presents the results of OLS regression analysis with robust standard errors. The chapter then discusses the results of an additional inferential analysis using PLS-SEM techniques to support and confirm the robustness of the main OLS regression results. The chapter concludes with a summary of the main topics and findings.