The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence

In this paper, we offer a novel contribution to Islamic accounting literature by examining the determinants of Investment Account Holder (IAH) disclosure in Islamic banks’ annual reports. Using data from Islamic banks around the world, our regression analysis shows that the level of IAH funds, the r...

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Autores principales: Raoudha Saidani, Neila Boulila Taktak, Khaled Hussainey
Formato: article
Lenguaje:EN
Publicado: MDPI AG 2021
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Acceso en línea:https://doaj.org/article/11174d0afd3b46bd8511253e39cf18d2
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