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Keywords: Shariah Committee
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Journal Articles
Intellectual capital disclosure (ICD) in Islamic banks: does the diversity of Shariah committee matters?
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International Journal of Islamic and Middle Eastern Finance and Management (2023) 16 (6): 1269–1286.
Published: 12 September 2023
...Syaima Adznan; Zulkarnain Bin Muhamad Sori; Shamsher Mohamad Purpose This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks. Design/methodology/approach This study provides evidence from...
