Corporate governance disclosure compliance: a comparison between conventional and Islamic banks

The paper examines the extent and trend of corporate governance \n(CG) disclosure compliance by listed conventional and Islamic banks in Qatar, \nthe UAE and KSA. The study found that conventional banks had more \ncompliance compared to Islamic banks. The extent of the disclosure has \nincreased for the sample period overall. The findings are considered interesting \nfor many stakeholders (e.g., banks’ management, shareholders, investors, \nrelevant authorities) in the GCC countries. It helps the banks to better \nunderstand their current compliance of CG disclosure practices and identify the \ncurrent challenges, hence, reduce the gap of none-compliance. Moreover, the \nfindings are essential for the authorities to identify the strength and weakness of \ncompliance with the CG code, thereby providing a platform to make the \nnecessary actions to improve it. Furthermore, the findings are beneficial for the \nshareholders and investors to understand current CG disclosure, thus, they may \nbetter evaluate their performance and governance for decision making.