Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and...

Equity-based financing (EBF) is an Islamic bank (IB) financing type that promotes justice, spirituality, and Islamic values. However, data shows that IBs still have low EBF. The researcher noted that with EBF, there is information asymmetry, agency problems and the potential for moral hazards,...

Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and...