Aribi, Zakaria Ali; Arun, Thankom; Gao, Simon - In: Journal of Islamic Accounting and Business Research 10 (2019) 1, pp. 98-114
Purpose: The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation. Design/methodology/approach: This study uses contents analysis as the research method to...