Farook, Sayd; Kabir Hassan, M.; Lanis, Roman - In: Journal of Islamic Accounting and Business Research 2 (2011) 2, pp. 114-141
' social disclosures. In testing the hypotheses, the level of social disclosure in Islamic banks' annual reports is gauged … social disclosure and its determinants are developed. The sample comprised 47 Islamic banks in 14 countries and the data … the hypotheses. Findings – Corporate social responsibility (CSR) disclosure by Islamic banks varies significantly across …