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Keywords: Future-oriented disclosure
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Journal Articles
The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure: evidence from Islamic economy
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Journal of Islamic Accounting and Business Research (2025) 16 (5): 855–872.
Published: 30 October 2023
...Arash Arianpoor; Imad Taher Lamloom; Hameed Mohsin Khayoon; Ali Shakir Zaidan Purpose This study aims to assess the effect of material internal control weaknesses (MICW) on the relationship between ownership structures and future-oriented disclosure. Design/methodology/approach A total number...
