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Keywords: Voluntary disclosure
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Journal Articles
International Journal of Ethics and Systems (2019) 35 (2): 207–226.
Published: 17 December 2018
... investigated based on a self-constructed disclosure index. Findings The results show that the average level of voluntary disclosure of Shari’ah governance in Saudi financial institutions is 11.7 per cent, which is lower than expectations Moreover, regression analysis shows that industry type...

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