Abdallah, Mariem Ben; Bahloul, Slah - In: Asian journal of economics and banking : AJEB 5 (2021) 3, pp. 234-254
Purpose - This study aims at investigating the impact of the disclosure and the Shariah governance on the financial … variables. The disclosure and the Shariah governance indicators are the independent factors. To measure the Shariah governance … the impact of the AAOIFI disclosure and the Shariah governance on ROA and ROE. Also, it uses the GMM and the 3SLS …