THE INVESTMENT ACCOUNT HOLDERS DISCLOSURE LEVEL IN THE ANNUAL REPORTS OF ISLAMIC BANKS: CONSTRUCTION OF IAHS DISCLOSURE INDEX

Raoudha Saidani, Neila Boulila Taktak () and Khaled Hussainey ()
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Raoudha Saidani: Institute of Advanced Business Studies (IHEC Carthage), University of Carthage, Tunisia
Neila Boulila Taktak: Institute of Advanced Business Studies (IHEC Carthage), University of Carthage, Tunisia

The Singapore Economic Review (SER), 2022, vol. 67, issue 01, 87-111

Abstract: This paper aims to measure the IAHs disclosure level in the annual reports of Islamic banks. To do this, we develop a specific IAHs disclosure index based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. We use manual content analysis of 49 full-fledged Islamic banks’ annual reports over the period 2011–2015 across 10 countries. The findings of this study show that the overall level of IAHs disclosure is 28%. Indeed, the sampled Islamic banks provide fewer disclosures related to IAHs. This study contributes to enrich the knowledge of Islamic accounting literature by exploring directly the IAHs disclosure level in the annual reports of Islamic banks via self-constructed IAHs disclosure index based on AAOIFI accounting standards. It can help regulators in different countries to understand and strengthen the IAHs disclosure practices in Islamic banks by imposing AAOIFI disclosure requirements in terms of IAHs reporting.

Keywords: Investment account holders; Islamic banks; IAHs disclosure index; AAOIFI accounting standards; manual content analysis (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1142/S0217590820420035

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