| Journal: | BAR - Brazilian Administration Review |
| Database: | CLASE |
| System number: | 000496289 |
| ISSN: | 1807-7692 |
| Authors: | Nobanee, Haitham1 Ellili, Nejla2 |
| Institutions: | 1Abu Dhabi University, Abu Dhabi. Emiratos Arabes Unidos 2University of Liverpool, Liverpool, Lancashire. Reino Unido |
| Year: | 2017 |
| Season: | Oct-Dic |
| Volumen: | 14 |
| Number: | 4 |
| Country: | Brasil |
| Language: | Inglés |
| Document type: | Artículo |
| Approach: | Analítico, descriptivo |
| English abstract | This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2016. The authors conducted content analysis of the annual reports to measure the degree of operational risk disclosure. In addition, they used dynamic panel data regressions to analyze the impact of operational risk disclosure on the operating cash flow generated by the banks. The results show a low degree of operational risk disclosure for all UAE banks, both Islamic and conventional. In addition, the results show no association between the levels of disclosure of operational risk and cash flow for all banks, conventional and Islamic. Operational risk disclosure of Islamic banks has not been examined by any prior researchers. In addition, this paper examines the potential impact of operational risk disclosure on the operating cash flow generated by the banks |
| Disciplines: | Administración y contaduría |
| Keyword: | Administración de instituciones, Flujos de caja, Efectivo, Riesgo operativo, Panel de datos, Análisis econométrico |
| Full text: | https://biblat.unam.mx/hevila/BARBrazilianadministrationreview/2017/vol14/no4/3.pdf |
