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
Materias:	Investment Account Holders AAOIFI standards disclosure Islamic banks Risk in industry. Risk management HD61 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/11174d0afd3b46bd8511253e39cf18d2
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id	oai:doaj.org-article:11174d0afd3b46bd8511253e39cf18d2
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spelling	oai:doaj.org-article:11174d0afd3b46bd8511253e39cf18d22021-11-25T18:08:50ZThe Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence10.3390/jrfm141105641911-80741911-8066https://doaj.org/article/11174d0afd3b46bd8511253e39cf18d22021-11-01T00:00:00Zhttps://www.mdpi.com/1911-8074/14/11/564https://doaj.org/toc/1911-8066https://doaj.org/toc/1911-8074In 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 return on IAH funds, adoption of AAOIFI standards, liquidity level, bank size and ownership have a positive significant relationship with IAHs’ disclosure level. Our findings can be useful for IAHs, regulatory bodies and information users in general as they help them to understand IAH practices in Islamic banks and the main incentives of managers to disclose IAHs’ information. The present study offers an original contribution to the Islamic accounting literature as it is the first one—to the best of our knowledge—that investigates the relationship between the specificities of Islamic banks and the extent of IAH disclosure.Raoudha SaidaniNeila Boulila TaktakKhaled HussaineyMDPI AGarticleInvestment Account HoldersAAOIFI standardsdisclosureIslamic banksRisk in industry. Risk managementHD61FinanceHG1-9999ENJournal of Risk and Financial Management, Vol 14, Iss 564, p 564 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	Investment Account Holders AAOIFI standards disclosure Islamic banks Risk in industry. Risk management HD61 Finance HG1-9999
spellingShingle	Investment Account Holders AAOIFI standards disclosure Islamic banks Risk in industry. Risk management HD61 Finance HG1-9999 Raoudha Saidani Neila Boulila Taktak Khaled Hussainey The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence
description	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 return on IAH funds, adoption of AAOIFI standards, liquidity level, bank size and ownership have a positive significant relationship with IAHs’ disclosure level. Our findings can be useful for IAHs, regulatory bodies and information users in general as they help them to understand IAH practices in Islamic banks and the main incentives of managers to disclose IAHs’ information. The present study offers an original contribution to the Islamic accounting literature as it is the first one—to the best of our knowledge—that investigates the relationship between the specificities of Islamic banks and the extent of IAH disclosure.
format	article
author	Raoudha Saidani Neila Boulila Taktak Khaled Hussainey
author_facet	Raoudha Saidani Neila Boulila Taktak Khaled Hussainey
author_sort	Raoudha Saidani
title	The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence
title_short	The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence
title_full	The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence
title_fullStr	The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence
title_full_unstemmed	The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence
title_sort	determinants of investment account holders’ disclosure in islamic banks: international evidence
publisher	MDPI AG
publishDate	2021
url	https://doaj.org/article/11174d0afd3b46bd8511253e39cf18d2
work_keys_str_mv	AT raoudhasaidani thedeterminantsofinvestmentaccountholdersdisclosureinislamicbanksinternationalevidence AT neilaboulilataktak thedeterminantsofinvestmentaccountholdersdisclosureinislamicbanksinternationalevidence AT khaledhussainey thedeterminantsofinvestmentaccountholdersdisclosureinislamicbanksinternationalevidence AT raoudhasaidani determinantsofinvestmentaccountholdersdisclosureinislamicbanksinternationalevidence AT neilaboulilataktak determinantsofinvestmentaccountholdersdisclosureinislamicbanksinternationalevidence AT khaledhussainey determinantsofinvestmentaccountholdersdisclosureinislamicbanksinternationalevidence
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The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence

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