Title: Online financial reporting disclosure in Islamic banking: evidence from Bahrain

Authors: Adel M. Sarea; Azam Khalid; Amanuddin Bin Shamsuddin; Iqbal Hawaldar; Zakir Hossen

Addresses: Department of Accounting and Economics, College of Business and Finance, Ahlia University, Manama, 319, Kingdom of Bahrain ' Department of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Perak, 35900, Malaysia ' Department of Accounting and Finance, College of Business Management and Accounting (COBA), Universiti Tenaga Nasional (UNITEN), Selangor, 43000, Malaysia ' Department of Accounting and Finance, College of Business Administration, Kingdom University, Manama, Kingdom of Bahrain ' Commercial Studies Division (Specialization-Islamic Banking and Finance), Bahrain Training Institute, Ministry of Education, Manama, 33090, Kingdom of Bahrain

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.

Keywords: web-based disclosure; financial reporting; level of disclosure; banking sector; Islamic banking; Bahrain.

DOI: 10.1504/IJEBR.2021.10040787

International Journal of Economics and Business Research, 2021 Vol.22 No.4, pp.311 - 327

Received: 28 Apr 2019
Accepted: 29 Apr 2020

Published online: 25 Oct 2021 *

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