Grassa, Rihab; Chakroun, Raida; Hussainey, Khaled - In: Accounting Research Journal 31 (2018) 1, pp. 75-89
Purpose: The purpose of this paper is to examine the determinants of Islamic banks (IBs) product and services disclosure (PSD). Design/methodology/approach: A computer-based content analysis is run upon the annual reports for a sample of 78 IBs operating in 11 countries from 2004 to 2012 to...