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Web-based Financial Reporting Disclosure : evidence from selected banks in the Kingdom of Saudi Arabia (KSA)

Sarea, Adel M. - In: Journal of central banking theory and practice 9 (2020) 2, pp. 183-197

With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in...

Persistent link: https://www.econbiz.de/10012306586

Web-portal financial reporting disclosure in Emirati Islamic banks and Islamic windows : gauging levels and assessing determinants

Sarea, Adel M. - In: International journal of accounting and finance 11 (2021) 1, pp. 82-98

Persistent link: https://www.econbiz.de/10012887668

The level of compliance with international accounting standard IAS 18 by listed firms in Bahrain

Budaraj, Isa Adnan; Sarea, Adel M. - In: Journal of investment and management : JIM 4 (2015) 5, pp. 216-227

Persistent link: https://www.econbiz.de/10011391780

Online financial reporting disclosure in Islamic banking : evidence from Bahrain

Sarea, Adel M.; Azam Abdelhakeem Khalid; Amanuddin Bin … - In: International journal of economics and business … 22 (2021) 4, pp. 311-327

Persistent link: https://www.econbiz.de/10012669779

Enhanced disclosures practice towards integrated reporting : evidence from Bahrain

Fakhro, Mahmood; Kukreja, Gagan; Sarea, Adel M. - In: International journal of critical accounting : IJCA 11 (2020) 2, pp. 144-159

Persistent link: https://www.econbiz.de/10012204961

An investigation of the level of compliance with international accounting standards (IAS 1) by listed firms in Bahrain Bourse

Alrawahi, Fatema Ebrahim; Sarea, Adel M. - In: International journal of Islamic and Middle Eastern … 9 (2016) 2, pp. 254-276

Persistent link: https://www.econbiz.de/10011765252

An empirical study on company’s perception of integrated reporting in India

Mishra, Nandita; Nurullah, Mohamed; Sarea, Adel M. - In: Journal of financial reporting & accounting : JFRA 20 (2022) 3/4, pp. 493-515

Persistent link: https://www.econbiz.de/10013366817

Web-Based Financial Reporting Disclosure by Islamic Banks in Oman : Level of Compliance

Sarea, Adel; Hawaldar, Iqbal Thonse - 2021

Purpose: The purpose of this paper is to examine the level of web-based Online Financial Reporting Disclosure (OFRD) in Islamic banking in Oman.Design/methodology/approach: A checklist was developed to measure the level of Web-based Online Financial Reporting Disclosure in Islamic banking...

Persistent link: https://www.econbiz.de/10013251293