Publication:
Disclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic banks

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dc.citedby2
dc.contributor.affiliationsUniversiti Malaysia Sarawak (UNIMAS)
dc.contributor.affiliationsInternational Islamic University Malaysia (IIUM)
dc.contributor.affiliationsUniversiti Sains Islam Malaysia (USIM)
dc.contributor.authorMarsidi A.en_US
dc.contributor.authorAnnuar H.A.en_US
dc.contributor.authorAbdul Rahman A.R.en_US
dc.date.accessioned2024-05-29T01:55:15Z
dc.date.available2024-05-29T01:55:15Z
dc.date.issued2017
dc.description.abstractThe study examines the views of accountants concerning the importance of items in the developed index for Islamic Financial and Social Reporting (IFSR) as well as measures and discusses the level of weighted IFSR for Islamic banks based on the IFSR index developed for Malaysian Islamic banks. The research uses the questionnaires and the annual reports to collect the relevant data with respect to the views of accountants and IFSR score of Islamic banks respectively. The findings suggest that the financial part, and the auditing and governance part in the index of IFSR are important and close to important, respectively, while the social part is viewed as fairly important. Moreover, the other finding reflects that the weighted IFSR for Islamic banks in Malaysia is considered as fair. The findings with respect to the level of weighted IFSR disclosure may not be generalised to the years prior and after the examination period. The research provides empirical insights on the importance of items in the IFSR index and the weighted level of IFSR practices among Malaysian Islamic banks. The paper highlights the importance of items in the IFSR index as well as IFSR disclosure in enhancing the accountability and sustainability of Islamic banks. � 2017, Universiti Malaysia Sarawak. All rights reserved.
dc.description.natureFinalen_US
dc.identifier.epage578
dc.identifier.issn15116670
dc.identifier.issue3
dc.identifier.scopus2-s2.0-85040058830
dc.identifier.spage563
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85040058830&partnerID=40&md5=a0305cdc8beeb68480a30df3f5e1d724
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/9664
dc.identifier.volume18
dc.languageEnglish
dc.language.isoen_US
dc.publisherUniversiti Malaysia Sarawaken_US
dc.relation.ispartofInternational Journal of Business and Society
dc.sourceScopus
dc.subjectAccountabilityen_US
dc.subjectDisclosuresen_US
dc.subjectIslamic banksen_US
dc.subjectLegitimacy theoryen_US
dc.subjectPractitioners� perceptions on IFSR indexen_US
dc.subjectStakeholders theoryen_US
dc.titleDisclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic banks
dc.typeArticleen_US
dspace.entity.typePublication

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