Relevance of the application of institutional theory in Shariah governance of Islamic banks
Purpose Prior studies on Islamic finance provide a limited linkage between organizational
theory and the complex Shariah governance framework embraced by Islamic banks …
theory and the complex Shariah governance framework embraced by Islamic banks …
Accounting history and religion: A review of studies and a research agenda
C Cordery - Accounting History, 2015 - journals.sagepub.com
Since around 2003, the number and extent of studies into accounting history and religion
has increased significantly from their prior scarcity. This growing interest in the junction of …
has increased significantly from their prior scarcity. This growing interest in the junction of …
Determinants of corporate social responsibility disclosure: the case of Islamic banks
S Farook, M Kabir Hassan, R Lanis - Journal of Islamic Accounting …, 2011 - emerald.com
Purpose–The purpose of this paper is to develop and test a theoretical model of the
determinants of Islamic banks' social disclosures. In testing the hypotheses, the level of …
determinants of Islamic banks' social disclosures. In testing the hypotheses, the level of …
Determinants of customers' intention to use Islamic personal financing: The case of Malaysian Islamic banks
Islamic banking and finance is an emerging global industry founded on Islamic ethical
precepts. Just as in the case of conventional banks, Islamic banks are expected to offer …
precepts. Just as in the case of conventional banks, Islamic banks are expected to offer …
The influence of the Shariah supervision board on corporate social responsibility disclosure by Islamic banks of Gulf Co-operation Council countries
AA Raman, AA Bukair - Asian Journal of Business and …, 2013 - borneojournal.um.edu.my
This paper examines empirically the influence of the Shariah supervisory board (SSB) and
its characteristics on the level of corporate social responsibility (CSR) disclosure in a sample …
its characteristics on the level of corporate social responsibility (CSR) disclosure in a sample …
Social reporting by Islamic banks
The last thirty years have witnessed the appearance and rapid expansion of Islamic banking
both inside and outside the Islamic world. Islamic banks provide financial products that do …
both inside and outside the Islamic world. Islamic banks provide financial products that do …
[PDF][PDF] Towards a general model of the reasons for international differences in financial reporting
C Nobes - Abacus, 1998 - academia.edu
The article first examines the existing modelling literature, which contains a large number of
suggested reasons for international differences in accounting. After examining …
suggested reasons for international differences in accounting. After examining …
A multinational test of determinants of corporate disclosure
JJ Archambault, ME Archambault - The International Journal of Accounting, 2003 - Elsevier
This paper develops a model of cultural, national, and corporate factors that influence the
financial disclosure of corporations. This model is then tested empirically using a sample of …
financial disclosure of corporations. This model is then tested empirically using a sample of …
Management research and religion: A citation analysis
Research on management with regard to religion became a growing field of interest in the
last decades. Nevertheless, the impact of religion on actor's economic behavior is also an …
last decades. Nevertheless, the impact of religion on actor's economic behavior is also an …