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Electronic Financial Disclosure: Islamic Banking vs Conventional Banking in GCC

Abstract : This paper examines electronic financial disclosure in Islamic banking vs conventional banking in Gulf cooperation council (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, 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 EFD as well as to serve as a guide for academic EFD in banking sector in GCC.
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Adel Sarea, Abdalmuttaleb Musleh Al-Sartawi, Azam Khalid. Electronic Financial Disclosure: Islamic Banking vs Conventional Banking in GCC. 17th Conference on e-Business, e-Services and e-Society (I3E), Oct 2018, Kuwait City, Kuwait. pp.279-291, ⟨10.1007/978-3-030-02131-3_25⟩. ⟨hal-02274193⟩

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