Due to their different characteristics, banks are expected to report the features of their corporate governance in the corporate report. This paper is aimed to explore disclosure on corporate governance mechanisms in annual reports of Islamic commercial banks in Indonesia. Corporate governance...

This study aims to ascertain the direct impact of Research and Development (R&D) spending on the value of a company, specifically in the palm oil industry. Additionally, the study examines how the company’s size influences its value concerning R&D expenditures. The inquiry examines the impact...

The main objective of this research is to investigate factors influencing the growth of Islamic banks' assets in Indonesia. Firstly, this research adopts Granger Causality Test under Vector Auto-Regression (VAR) method and secondly, it adopts Vector Error Correction Model (VECM) through Impulse...

This study aims to determine whether Islamic Banking in its financing provision decisions based on financial statements as a source of accounting information, or not. To find out whether banks also base their financing decisions on non-accounting details or not. The target population in this...

The objective of this paper is to analyse determinants that influence implementation of Accounting Standards for Islamic Financial Institutions (IFIs) by examining the history of accounting standards and two different contexts as applied to IFIs in the United Kingdom and Indonesia. The paper...