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Erschienen in:
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2023 | OriginalPaper | Buchkapitel

Conditional Conservatism in Islamic Banks During the COVID-19 Pandemic

verfasst von : Zuhair Barhamzaid

Erschienen in: Digitalisation: Opportunities and Challenges for Business

Verlag: Springer International Publishing

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Abstract

This study explores conditional conservatism (CC) in listed Islamic banks (IB) during the COVID-19 pandemic. The author collects data manually over the period from 2019 to 2020. In order to capture CC, the author uses the C_score measurement in the main model. As predicted, the author finds an increase in CC level within IB during the COVID-19 pandemic. This finding enriches the current literature on CC, IB, and the economic outcomes of the COVID-19 pandemic. On the other hand, decision-makers (investors, creditors, etc.) can benefit from the governance role of CC experienced in IB during crises such as the COVID-19 pandemic.

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Vorheriges Kapitel Cyclicality as a Manifestation of the Volatility of Economic Systems at the Sectoral Level
Nächstes Kapitel An Assessment of Corporate Zakat Payment During Covid-19 Pandemic
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Metadaten
Titel
Conditional Conservatism in Islamic Banks During the COVID-19 Pandemic
verfasst von
Zuhair Barhamzaid
Copyright-Jahr
2023
Buch
Digitalisation: Opportunities and Challenges for Business

Print ISBN: 978-3-031-26952-3

Electronic ISBN: 978-3-031-26953-0

Copyright-Jahr: 2023

DOI
https://doi.org/10.1007/978-3-031-26953-0_7

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