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The Impact of Commitment to Requirements of General Presentation and Disclosure Standard on Achieving Comparative Advantage (An Applied Study in kingdom of Bahrain Islamic Banks- Retail Sector) |
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PP: 9-28 |
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Author(s) |
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Nadya Abdul Jabbar ALshareeda,
Ammar Esam ALsammarraee,
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Abstract |
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| The study aimed to show the Impact of commitment to requirements of General presentation and disclosure standard on achieving comparative advantage
(An applied study in kingdom of Bahrain Islamic banks) during the period (20 1 0-201 6 ). In order to achieve this aim the commitment to requirements of General presentation and disclosure standard was chosen as an independent variable and study its impact on the dependent variable (comparative advantages), then we have an officer variable as the size of the Islamic bank measured by total assets . In this present study the sample included Six Islamic banks, where the data was collected from the annual financial reports. Accordingly, the problem of the present study is formulated as:
“Identification of the impact of the commitment of Islamic banks working in the Kingdom of Bahrain (retail) to the requirements of the General Presentation and Disclosure standard for the Islamic financial institutions when preparing their financial lists, on achieving comparative advantage) of these banks. ”The study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the study and answer questions through the use of statistical analysis software (SPSS).The study has arrived to many results. Amongst these are:
Islamic banks working in the Kingdom of Bahrain (retail) are committed to the requirements of the general standard of presentation and disclosure for the Islamic financial institutions. There is an impact of the commitment of Islamic banks working in the Kingdome of Bahrain ( retail) to the requirements of the general standard of presentation and disclosure for Islamic financial institutions on achieving a comparative advantage measured by efficiency of cost . There is no impact of the size of the bank (total assets) of the committed banks working in the Kingdome of Bahrain (retail) to the requirements of the general standard of presentation and disclosure for Islamic financial institutions on achieving a comparative advantage measured by efficiency of cost. In the light of the results of the study, it is recommended that Islamic banks should be committed to the requirements of the general standard of presentation and disclosure for the Islamic financial institutions working in the Kingdom of Bahrain and all other related standards regulating Islamic banking. This, in itself, is a sustainable general advantage. The banks are, also, required to be committed to the transparency in the implementation of all kinds of disclosure in all activities, to actively ensure the achievement of social, economic, and development objectives. This is also to ensure the fulfillment of all the needs of relevant parties, and the endeavor to the achievement of comparative advantage. |
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