Sencal, Harun; Asutay, Mehmet - In: Corporate Governance: The International Journal of … 21 (2020) 1, pp. 175-211
Purpose: As an essential component of Islamic governance for ensuring religious compliance, Shari’ah annual reports (SARs) play an important role in providing communication between Shari’ah board (SB) members and stakeholders. This paper aims to determine the ethical disclosure in SARs to...