International Business Research

Journal Information
ISSN / EISSN : 19139004 / 19139012
Current Publisher: Canadian Center of Science and Education (10.5539)
Total articles ≅ 2,155
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Dato‘ Dr. Jelani Bin Hamdan
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p265

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Kevin Duran
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p284

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Omer Allagabo Omer Mustafa
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p208

Abstract:
During 1997-2018, Islamic Banks (IBs) in Sudan provided finance by Murabaha mode to their clients with more than 45% on average. This position raises questions of why do IBs concentrating finance in Murabaha Mode rather than other modes? is this concentration implying risk and does it have influence on the financial performance of IBs? This study aimed to discusses the reasons and answer these questions. Nonperforming loan(NPL), Murabaha to gross finance, Musharaka to gross finance, Mudabaha to gross finance and Salam to gross finance were used to indicate the credit risk. Return on Equity (ROE) was used to indicate the financial performance of IBs. Ordinary least squares technique was employed to determine the trend of relations between the variables. The main results of the study show that there is an important positive relationship between the NPL and provision finance by both Murabaha and Mudaraba modes. Whereas were a negative with both Musharaka and Salam. Moreover, it’s found that there is strong negative relationship between NPL and ROE. The main reason for the expansion granting finance by Murabaha mode is that IBs are heavy rely on collaterals and in case of clients’ failure to pay, they sell collaterals to keep their financial performance safety. The study strongly recommends IBs importance of diversify the granting finance among Islamic modes of finance to avoiding the risk of concentration the finance by Murabaha mode. Furthermore, monetary authority in Sudan need to keep IBs aware with the risk associated with Islamic modes, especially Murabaha.
Hashed Mabkhot, Khaled Alqasa
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p189

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Seddik Bennaceur, Boujemâa Achchab
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p138

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Dalvin Hill, Mohabbat Ahmadi, Julaine Rigg
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p199

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Issidor Noumba, Quentin Lebrun Nzouessah Feunke
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p113

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V. Rajagopalasingam, R. L. S. Fernando, U. B. Ramanayake
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p156

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Jan Bentzen, Valdemar Smith
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p130

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Dana Adel Alqatameen, Mahmoud Abd Alhaleem Alkhalaileh, Mohammad Nadeem Dabaghia
International Business Research, Volume 13; doi:10.5539/ibr.v13n7p93

Abstract:
This study aims to examine the impact of ownership structure and board composition on the level of voluntary disclosure by non-financial firms listed in the Amman Stock Exchange (ASE). The study uses panel hand-collected data from 443 annual reports for a 5-year period (2012 – 2016) and employs an OLS-regression to test the study predictions. Compatible with the study predictions and most prior related studies’ findings, both higher managerial ownership and the CEO-duality produce low levels of voluntary disclosure, while foreign ownership is positively associated with the level of voluntary disclosure. Findings also indicate that larger firms deemed to provide higher levels of voluntary disclosures than smaller firms. Besides, companies audited by big4 firms disclose more voluntary information than those audited by others. The study findings have implications for policymakers and regulators. Policymakers and regulators may encourage, emphasize and enforce, if necessary, the regulation that enhances the quality of financial disclosures including the separation between the Chairman of the board of directors and CEO roles to improve the level of control and supervision and enhance the transparency of financial reporting by Jordanian firms.
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