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Keywords: Board of commissioners
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Journal Articles
Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks
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Journal of Financial Reporting and Accounting (2019) 17 (3): 365–382.
Published: 02 September 2019
... empirically examines the determinants of CSR disclosure in Indonesian IBs, based on disclosure from AAOIFI index, which is based on Islamic principles. Design/methodology/approach The determinant used in this paper is the corporate governance (CG) mechanism, which focuses on the board of commissioners...
