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Keywords: AAOIFI’s GSs
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Journal Articles
Journal of Islamic Accounting and Business Research (2021) 12 (1): 21–43.
Published: 18 December 2020
... requirements. Design/methodology/approach Using an unweighted governance compliance index, the authors measure the extent of IBs’ compliance with 7 AAOIFI GSs’ disclosure requirements over the period 2009–2015 (372 bank-year observations). In addition, a multivariate regression analysis was used to test...
