Abdul Majid, Nurul Huda and Ahmad, Zuriyati (2018) Disclosure, Cost Of Capital and Islamic Banks Performance : A Simultaneous Equation Model. In: 2nd UUM International Islamic Business Management Conference (IBMC 2018), 8 - 9 May 2018, Intercontinental Hotel, KL, Malaysia.

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Abstract

The topic of market discipline introduced in BASEL II has received considerable interest since year 1999. The debate among others are disclosure and the capital requirements of banks greatly affects the way banks are expected to be performed. Bank capital and increase disclosure then arises as one approach for market discipline. This study attempts to test performance and disclosure simultaneously in exploring the relation between disclosure and performance. Using ten samples of full- Islamic banks, limited evidence on the simultaneity is found between performance and disclosure. While our sample does not allow us to gain new insights on such interdependence relationship, we do provide new evidence as to the Islamic banking positions in Malaysia capital markets as well as for the future contributions improvements in applying the panel simultaneous equations for methodology purposes

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Accounting for Islamic Financial Institutions, Disclosure, Cost of capital, Simultaneous equation method
Subjects:	B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
Divisions:	College of Business
Depositing User:	Mr. Izhar Hj. Hashim
Date Deposited:	03 Mar 2026 11:25
Last Modified:	03 Mar 2026 11:25
URI:	https://repo.uum.edu.my/id/eprint/32737

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