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This research work aims at whether or not corporate governance has an immediate effect on voluntary disclosure concerning financial or nonfinancial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by private Syrian banks. The study covered the last six years for each bank. The study adopted a strategy of testing the study hypotheses, using analysis regression method.
This study aimed to show the extent of the contribution of audit committees in strengthening Sharia Control in Syrian Islamic banks, to achieve this goal the researcher prepared a questionnaire was distributed to a number of internal Sharia Auditor a nd staff management of banking operations in Syrian Islamic banks, the study concluded that the functions of the Audit Committee affect strengthen Sharia Control in Syrian Islamic banks and so from the standpoint of my sample study, the study concluded a series of recommendations including the need for the guidance of the audit Committee in the Islamic banks to activate and the role of the Sharia internal audit function in the legitimate Islamic banks in Syria to maintain the reputation of the bank and its commitment to the provisions of Islamic Sharia.
This research work aims at whether or not structure of board director has an immediate effect on voluntary disclosure concerning financial or non-financial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by eleven private Syrian banks. The researchers applied their study to the community of banks, including all banks. The study covered the last six years for each bank, starting from 2009-2014. The index consists of 32 items, divided into two subsidiary groups (Financial and non-financial data). The study adopted a strategy of testing the study hypotheses, using analysis regression method. The variant of audit committee has been adopted because the sample under study did not indicate any differences. Studying the relationship between structure of board director variables and voluntary disclosure including the index as a whole, it was found that there is a positive relationship indicating statistical remarks, between profitability variable and voluntary disclosure as a whole. The rest of structure of board director variables denoted a kind of positive partial correlation, having no statistical indications. This variable has been noticed between structure of board director variables and voluntary disclosure as a whole.
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