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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Auteurs principaux: Raoudha Saidani, Neila Boulila Taktak, Khaled Hussainey
Format: article
Langue:EN
Publié: MDPI AG 2021
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Accès en ligne:https://doaj.org/article/11174d0afd3b46bd8511253e39cf18d2
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