Online financial reporting disclosure in Islamic banking: evidence from Bahrain
by Adel M. Sarea; Azam Khalid; Amanuddin Bin Shamsuddin; Iqbal Hawaldar; Zakir Hossen
International Journal of Economics and Business Research (IJEBR), Vol. 22, No. 4, 2021

Abstract: This study aims to investigate the level of disclosure of Islamic banking in Bahrain by the web-based disclosure. The web-based disclosure method was implemented to determine the quantity of "the level of web-based disclosure of Islamic banks in Bahrain" by using an index that consists of 90 items. The findings of the 'descriptive analysis' indicated that the overall level of web-based disclosure was 73.3%. The regression results showed a "positive relationship between the independent variables (firm size, age, and profitability) and the level of web-based disclosure". The results of this paper help the "Islamic banking in Bahrain" to increase the level of web-based disclosure to reach full online financial reporting disclosure (OFRD) to satisfy the stakeholders. The outcomes of this study will be useful elsewhere.

Online publication date: Mon, 25-Oct-2021

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