Al-Homaidi, Eissa A.; Tabash, Mosab I.; Ahmad, Anwar - In: Cogent economics & finance 8 (2020) 1, pp. 1-22
profitability of Yemeni Islamic banks. This article adopted a self-constructed disclosure index, composed of 266 items, to measure … the level of voluntary disclosure information and its association with the profitability of 30 annual reports of Yemeni … Islamic banks, over a ten-year reporting period from 2005 up to 2014. The results with regard to return on assets (ROA) show …