Online financial reporting disclosure in Islamic banking: evidence from Bahrain

Adel M. Sarea, Azam Khalid, Amanuddin Bin Shamsuddin, Iqbal Hawaldar and Zakir Hossen

International Journal of Economics and Business Research, 2021, vol. 22, issue 4, 311-327

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. (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:22:y:2021:i:4:p:311-327

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