Determinants of corporate governance disclosures of Islamic banks : evidence from Sudan

Abstract

Islamic banks are exposed to relatively high risks due to their uniqueness and requirement of Shariah compliance. Therefore, Islamic banks are expected to have high governance disclosure levels to inform investors and other stakeholders. However, recent studies revealed that the disclosure of governance information is low in Islamic banks. Thus, this study examines two objectives. First, this study explores the extent of Corporate Governance Disclosure (CGD) in Islamic Sudanese banks. Second, the study aims to determine the factors that may explain the variations in CGD levels.