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Keywords: Investment account holders
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Journal Articles
Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region
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International Journal of Islamic and Middle Eastern Finance and Management (2023) 16 (5): 910–927.
Published: 12 April 2023
...Rahma Tahri; Mouna Boujelbéne; Khaled Hussainey; Sherif El-Halaby Purpose The purpose of this paper is to construct an investment account holders' transparency and disclosure (IAH-T&D) index based on the new and revised accounting standard for investment accounts of the Accounting and Auditing...
