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1. Shari'ah disclosures in Malaysian and Indonesian Islamic banks................................................................ 1

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Shari'ah disclosures in Malaysian and Indonesian Islamic banks

Author: Wan Amalina Wan Abdullah; Percy, Majella; Stewart, Jenny ProQuest document link Abstract: The paper aims to contribute to the discussion on Shari'ah governance systems by examining the extent of disclosure on the Shari'ah Supervisory Board (SSB) as well as the content of the Board's report in the annual reports of 23 Islamic banks in Malaysia and Indonesia. The paper also investigates the disclosures about zakat (Islamic levy). The study is a cross-sectional analysis of annual report disclosures in the year 2009. The paper uses both disclosure indices and content analysis to measure the extent of disclosures about SSB and zakat. The paper also tests hypotheses examining the relationship between SSB characteristics and the extent of the SSB-related and zakat disclosures. The results indicate that SSB-related and zakat disclosures are still limited, with only four banks disclosing more than half of the SSB Index. What is noticeable is the low level of disclosure on sensitive matters. Among the factors associated with SSB-related disclosures are crossmembership with other SSBs and the expertise of SSB members in accounting, banking, economics or finance. Subject: Studies; Islamic financing; Banks; Disclosure; Corporate governance; Annual reports; Content analysis; Location: Malaysia, Indonesia Publication title: Journal of Islamic Accounting and Business Research Volume: 4 Issue: 2 Pages: 100-131 Publication year: 2013 Publication date: 2013 Year: 2013 Publisher: Emerald Group Publishing, Limited Place of publication: Bingley Country of publication: United Kingdom Publication subject: Religions And Theology--Islamic, Business And Economics--Banking And Finance, Business And Economics--Accounting ISSN: 17590817 Source type: Scholarly Journals Language of publication: English Document type: Feature ProQuest document ID: 1432238689 Document URL: http://search.proquest.com/docview/1432238689?accountid=34149 Copyright: Copyright Emerald Group Publishing Limited 2013 Last updated: 2013-10-08

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Database: ProQuest Business Collection

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