1. UKM Learning and Research Repository
2. PHD Thesis / Tesis PHD
3. Institute of Malaysian and International Studies / Institut Kajian Malaysia dan Antarabangsa (IKMAS)

Title:	Disclosure of corporate governance and corporate risk management of conventional and Islamic banks: a case of Malaysia and Bahrain
Authors:	Nasuha Nordin (P57944)
Supervisor:	Aisyah Abdul Rahman, Assoc. Prof
Keywords:	Corporate governance -- Malaysia Corporate governance -- Bahrain Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia
Issue Date:	6-Oct-2018
Description:	This research intends to shed light on the detection of the violation of trust through the modelling of performance measure of empowerment and trust via transparency using corporate governance and corporate risk management disclosure. The three research objectives are (1) to measure the extent of corporate governance disclosure (CGD) and corporate risk management disclosure (CRD), (2) to identify the significant indicators of the extent of transparency under four main categories (i) ownership structure (OS), (ii) corporate attributes (CA) (iii) corporate governance attributes (CGA), and (iv) corporate risk management attributes (CRA), and (3) to validate trustworthiness and transparency via corporate governance and corporate risk management disclosure and its significant indicators for Islamic and conventional banks are different. The motivation for this research includes firstly, indicators that could be used to identify the risk of respective corporation using transparency model especially during economic turmoil. Secondly, it is the comparison between two countries with nuance regulatory and reporting framework. Thirdly, it seeks to enrich the literature on Islamic financial institutions, especially within the contexts of transparency, governance and risk management which are still lacking. Finally, it looks into the different behaviours of the member countries of two international governing bodies (BIS and IOSCO); i.e. Malaysia; as compared to a more independent country; i.e. Bahrain. The scope of this research is from 2002 to 2013 of commercial banks in Malaysia (27 conventional banks and 16 Islamic banks) and Bahrain (7 conventional banks and 6 Islamic banks). The research method applied is the content analysis on the annual report using the one-way fixed effect panel data analysis. The findings showed that Malaysian commercial banks have higher transparency level as compared to Bahraini commercial banks, which reflects, even with a separate governing body for reporting, does not necessarily lead to better disclosure. The significant determinants of CGD for Malaysian conventional banks (MCB) are OS, CGA and CRA, Malaysian Islamic banks (MIB) are CA and CGA, and Bahraini Islamic banks (BIB) are CA, OS and CGA. The study also showed that the influencing factors for CRD for MCB are CA, OS, CGA and CRA, for MIB is CGA only, and for BIB are CA and CRA. However, Bahraini conventional banks (BCB) were unable to be generalised due to the lack of disclosure despite the recent reporting code of corporate governance and corporate risk management. As a conclusion, even though Malaysia is found to have higher level of trustworthiness via level of transparency using CGD and CRD as compared to Bahraini, it is difficult to have a standardized benchmark, for different countries. Based on the findings, most of the significant determinants which are applicable to Malaysia are not relevant for Bahraini banks, hence it is important for Bahrain to consider and evaluate the suitability of international corporate governance and corporate risk management guide practice.,"Certification of Master's/Doctoral Thesis" is not available,Ph.D.
Pages:	222
Call Number:	HD2741.N347 2018 tesis
Publisher:	UKM, Bangi
Appears in Collections:	Institute of Malaysian and International Studies / Institut Kajian Malaysia dan Antarabangsa (IKMAS)

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