... finance industry. In our study, we investigate the determinants of the AAOIFI voluntary disclosure of the takaful operators in the two regions. We argue that it is important to determine how far takaful operators have voluntarily implemented the AAOIFI standards disclosure (which...

... by the banks. Originality/value The novelty of this paper lies in highlighting the importance of different composition of Shariah Committee in determining the extent of voluntary disclosure made on Shariah matters by the Islamic banks. 14 04 2016 16 09 2016 10 12 2016...

... and Karbhari, 2004 ; Alsaeed, 2006) have investigated how firm-specific characteristics influence voluntary disclosure in Saudi and generally report that larger firms tend to voluntarily disclose more information in their annual reports than their smaller counterparts. Another group of prior Saudi studies...