The determinants of investment account holders (IAHs) disclosure in Islamic banks

In this paper, we offer a novel contribution to Islamic Accounting literature by examining the determinants of Investment Account Holders (IAHs) disclosure in Islamic banks’ annual reports. Using data from Islamic banks around the world, our regression analysis shows that the level of IAHs funds, the return on IAHs funds, adoption of AAOIFI standards, liquidity level, bank size and ownership have a positive significant relationship with the IAHs disclosure level. Our findings can be useful for IAHs, regulatory bodies and information users in general as they help them to understand the IAHs practices in Islamic banks and the main incentives of managers to disclose IAHs information. The present study offers an original contribution to the Islamic accounting literature as it is the first one – to the best of our knowledge - that investigates the relationship between the specificities of Islamic banks and the extent of IAHs disclosure.