Electronic financial disclosure: Islamic banking vs Conventional Banking in GCC

EasyChair Preprint 559

Abstract

This paper examines electronic financial disclosure in Islamic Banking vs Conventional Banking in GCC. A checklist was adopted to measure the level of electronic financial disclosure in Islamic Banking vs Conventional Banking in GCC. The sample size consisted of total 90 banks in GCC (44 Islamic and 46 conventional) for the year 2017. The statistical analysis indicated that the overall level of of electronic financial disclosure (EFD) was 73 %, and 78.6% by Islamic banks and conventional banks respectively. The results also report a significant and positive relationship with firm size, and an insignificant relationship with profitability (ROA), and age. This paper should be particularly relevant to central banking authorities considering in banking sector in GCC for strategizing policies in the future of electronic financial disclosure EFD as well as to serve as a guide for academic researchers in GCC. These results could lead to high level of awareness about the need of electronic financial disclosure (EFD) in banking sector in GCC.

Keyphrases: Financial, disclosure, electronic

@booklet{EasyChair:559,
  author    = {Adel Sarea and Abdalmuttaleb Al-Sartawi and Azam Khaled},
  title     = {Electronic financial disclosure: Islamic banking vs Conventional Banking in GCC},
  howpublished = {EasyChair Preprint 559},
  year      = {EasyChair, 2018}}