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

Chapter 10 in Introduction to Islamic Economics and Finance, 2025, pp 205-229 from World Scientific Publishing Co. Pte. Ltd.

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: Islamic Economics; Islamic Finance; Islamic Banking; Islamic Insurance; Sustainable Finance; Ethical Finance; Fintech and Islamic Finance; Islamic Finance Regulation; Islamic Banking Market (search for similar items in EconPapers)
Date: 2025
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