In this paper, we offer a novel contribution to Islamic accounting literature by examining the determinants of Investment Account Holder (IAH) disclosure in Islamic banks' annual reports. Using data from Islamic banks around the world, our regression analysis shows that the level of IAH funds,...

The study investigates the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance of accounting information. Using value relevance models, we run panel data...

"Islamic finance is one of the fastest-growing sectors in international banking and finance. Owing to the increasing availability and ease of access to Islamic services, Islamic finance has become more and more important not only in Muslim countries but around the world, thus making it a global...

The paper examines the impact of Shari’ah governance quality on environmental, social, and governance (ESG) performance in Islamic banks. The study’s sample consists of 66 Islamic banks from 14 countries over 2015-2019. The research uses the Heckman model, which is a two-stage estimation...