... Licensed re-use rights only Corporate governance Risk disclosure Board of directors Independent directors Shariah compliant Risk management has expanded to encompass various corporate operations, prompting stakeholders to demand increased corporate risk disclosure (CRD) to assess...

... the period 2010–2020. For data analysis, the authors used the partial least squares path modeling method. Findings The results show that the larger the board of directors and the higher the number of independent directors, the greater the takaful performance in both the wakalah and hybrid subsamples...

...Hanady Bataineh; Amneh Alkurdi; Ala’a Adden Abuhommous; Mohammad Abdel Latif Purpose This paper aims to explore the extent of corporate social responsibility disclosure (hereafter CSRD) in Jordan and also examine whether ownership structure, board of directors and audit committee characteristics...

... were tested in this study. Therefore, it is expected that future studies will include more components. Practical implications In general, the components of corporate governance that include the characteristics of the board of directors and the audit committee have a varied effect on reducing...

...Afef Khalil Purpose The purpose of the study is to examine the relationship between the board of directors (BODs) and the Shariah board (SB) and assess its impact on the financial soundness of Islamic banks (IBs). Design/methodology/approach The authors use a regression model to test...

...Md. Kausar Alam; Muhammad Shahin Miah; Md. Naim Siddiquii; Mohammad Imtiaz Hossain Purpose The purpose of this paper is to investigate the influence of board of directors (BODs) and management in the decision-making of Shariah supervisory board (SSB) and implementation of their decisions...