Skip to content
Back to outputs

The investment account holders disclosure level in the annual reports of Islamic banks: construction of IAHs disclosure index

Research output: Contribution to journalArticle

Standard

The investment account holders disclosure level in the annual reports of Islamic banks: construction of IAHs disclosure index. / Saidani, Raoudha; Taktak, Neila Boulila; Hussainey, Khaled.

In: Singapore Economic Review, 10.08.2020.

Research output: Contribution to journalArticle

Harvard

APA

Vancouver

Author

Bibtex

@article{ed8f607ca10e427e9746b8dd2d56e2e0,
title = "The investment account holders disclosure level in the annual reports of Islamic banks: construction of IAHs disclosure index",
abstract = "This paper aims to measure the IAHs disclosure level in the annual reports of Islamic banks. To do this, we develop a specific IAHs disclosure index based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. We use manual content analysis of 49 fullfledged Islamic banks‟ annual reports over the period 2011-2015 across 10 countries. The findings of this study show that the overall level of IAHs disclosure is 28 per cent. Indeed, the sampled Islamic banks provide fewer disclosures related to IAHs. The present study contributes to enrich the knowledge of Islamic accounting literature by exploring directly the IAHs disclosure level in the annual reports of Islamic banks via self-constructed IAHs disclosure index based on AAOIFI accounting standards. It can help regulators in different countries to understand and strengthen the IAHs disclosure practices in Islamic banks by imposing AAOIFI disclosure requirements in terms of IAHs reporting. ",
keywords = "Investment Account Holders, Islamic banks, IAHs disclosure index, AAOIFI accounting standards, manual content analysis",
author = "Raoudha Saidani and Taktak, {Neila Boulila} and Khaled Hussainey",
year = "2020",
month = aug,
day = "10",
doi = "10.1142/S0217590820420035",
language = "English",
journal = "Singapore Economic Review",
issn = "0217-5908",
publisher = "World Scientific Publishing Co. Pte Ltd",

}

RIS

TY - JOUR

T1 - The investment account holders disclosure level in the annual reports of Islamic banks: construction of IAHs disclosure index

AU - Saidani, Raoudha

AU - Taktak, Neila Boulila

AU - Hussainey, Khaled

PY - 2020/8/10

Y1 - 2020/8/10

N2 - This paper aims to measure the IAHs disclosure level in the annual reports of Islamic banks. To do this, we develop a specific IAHs disclosure index based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. We use manual content analysis of 49 fullfledged Islamic banks‟ annual reports over the period 2011-2015 across 10 countries. The findings of this study show that the overall level of IAHs disclosure is 28 per cent. Indeed, the sampled Islamic banks provide fewer disclosures related to IAHs. The present study contributes to enrich the knowledge of Islamic accounting literature by exploring directly the IAHs disclosure level in the annual reports of Islamic banks via self-constructed IAHs disclosure index based on AAOIFI accounting standards. It can help regulators in different countries to understand and strengthen the IAHs disclosure practices in Islamic banks by imposing AAOIFI disclosure requirements in terms of IAHs reporting.

AB - This paper aims to measure the IAHs disclosure level in the annual reports of Islamic banks. To do this, we develop a specific IAHs disclosure index based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. We use manual content analysis of 49 fullfledged Islamic banks‟ annual reports over the period 2011-2015 across 10 countries. The findings of this study show that the overall level of IAHs disclosure is 28 per cent. Indeed, the sampled Islamic banks provide fewer disclosures related to IAHs. The present study contributes to enrich the knowledge of Islamic accounting literature by exploring directly the IAHs disclosure level in the annual reports of Islamic banks via self-constructed IAHs disclosure index based on AAOIFI accounting standards. It can help regulators in different countries to understand and strengthen the IAHs disclosure practices in Islamic banks by imposing AAOIFI disclosure requirements in terms of IAHs reporting.

KW - Investment Account Holders

KW - Islamic banks

KW - IAHs disclosure index

KW - AAOIFI accounting standards

KW - manual content analysis

U2 - 10.1142/S0217590820420035

DO - 10.1142/S0217590820420035

M3 - Article

JO - Singapore Economic Review

JF - Singapore Economic Review

SN - 0217-5908

ER -

ID: 20895102