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Conditional Conservatism in Islamic Banks During the COVID-19 Pandemic

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Digitalisation: Opportunities and Challenges for Business (ICBT 2022)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 620))

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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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Acknowledgments

The author is very thankful to the Palestine Technical University –Kadoorie for funding the present study.

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Authors and Affiliations

  1. Palestine Technical University – Kadoorie, Tulkarm, Palestine

    Zuhair Barhamzaid

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  1. Zuhair Barhamzaid
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Correspondence to Zuhair Barhamzaid .

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Editors and Affiliations

  1. Northern Cyprus Campus, Middle East Technical University, Kalkanlı, Türkiye

    Bahaaeddin Alareeni

  2. College of Business and Finance, Ahlia University, Manama, Bahrain

    Allam Hamdan

  3. University College of Bahrain, Manama, Bahrain

    Reem Khamis

  4. Lebanese American University, Beirut, Lebanon

    Rim El Khoury

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Barhamzaid, Z. (2023). Conditional Conservatism in Islamic Banks During the COVID-19 Pandemic. In: Alareeni, B., Hamdan, A., Khamis, R., Khoury, R.E. (eds) Digitalisation: Opportunities and Challenges for Business. ICBT 2022. Lecture Notes in Networks and Systems, vol 620. Springer, Cham. https://doi.org/10.1007/978-3-031-26953-0_7

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

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