...Kaouther Toumi; Amal Hamrouni Purpose The study aims to investigate the Shari’ah governance quality effectiveness, at the bank and national levels, on the value relevance of Islamic banks’ (IBs’) earning per share and book value per share. Design/methodology/approach Quantitative analyses...

... concerning whether traditional accounting reports provide relevant data for decision-making. Financial reporting Earning per share Inflation accounting Value relevance Historical cost accounting Market value of equity Has traditional accounting information lost its relevance? Literature...