The operational risk disclosure in Islamic and conventional banks in Saudi Arabia: A content analysis of annual reports.


April 30, 2018
The operational risk disclosure in Islamic and conventional banks in Saudi Arabia: A content analysis of annual reports.
Dr. Wail Hemrit

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Abstract: This paper studies the operational risk reporting practices in annual reports of Islamic and conventional banks in the Saudi Arabia for the period 2008-2015. It determines the direct and joint effects of banking characteristics, corporate governance and credit rating on the operational risk reporting in the banking industry. We provide evidence that the extent of Bank

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