Zakaria Ali Aribi

TL;DR: This paper examined how the presence of women directors on the corporate board influence earnings management practices and found that firms with a higher number of female and independent female directors are adopting restrained earnings management in the UK.

TL;DR: In this paper, the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) was examined using the content analysis approach, by looking into the annual reports of 21 conventional financial institutions and 21 IFIs operating in the Gulf region.

TL;DR: In this article, the authors examined the relationship between corporate governance and firm performance of listed Ghanaian companies using a longitudinal and cross-sectional data set of 20 sampled companies over a period of five years and found that ownership concentration and female representation on board have a positive impact on performance.

TL;DR: In this paper, the authors examined the influence of Islam on corporate social responsibility (CSR) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting, and found that the largest part of CSRD produced by the IFIs is the disclosure of reports of the Shari'a Supervisory Board.

TL;DR: This paper analyzed how Islamic financial institutions (IFIs) are responding to the welfare needs of society using interview data with managers and content analysis of the disclosures, and attempted to understand management perceptions of corporate social responsibility (CSR) in IFIs.