Difference between the determinants of operational risk reporting in Islamic and conventional banks: evidence from Saudi Arabia

In this study, the author investigates the operational risk reporting practices of Islamic banking institutions (IBIs) and conventional banks (CBs) in Saudi Arabia. Moreover, the paper explores the joint effect of banking characteristics, corporate governance and credit rating on the informational content of operational risk disclosure (OpRiskDISC). The paper uses content analysis to collect OpRiskDISC data from annual reports during the period...