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Table 1 Job title of respondents in this study

Job title Number of Interviews
Sharia-compliant companies
Executive 2
Senior Management 4*
Professional users of annual reports
Analyst 2
Compliance officers 2
Institutional sales manager 1
Fund manager 1
Sharia Advisor 1
Total 13
Note: * Two of these interviews were conducted through email correspondences
Table 2 Number of companies based on the respondents in this study
Industry Number of companies Producers of annual reports Oil, Gas and Consumable Fuels 2
Transportation and Logistics 1 Engineering and Construction Services 2 Professional users of
annual reports Asset Management 3 Sharia Advisory 1 9
Table 3 Interview guide
Group List of questions Producers of annual reports 1. What are normally the Sharia disclosures
that you report in the
annual reports? 2. Where is the best location for these Sharia disclosures in the
annual reports? 3. What are your motivations to disclose Sharia disclosures in your
company's annual reports? Professional users of annual
1. How do you select Sharia-compliant stocks for investment? 2. What parts of the annual report
is important to you? 3. When looking into Sharia-compliant companies, do you look for
additional or different items as in your answers to question 2?
Table 4 Types of accounting and non-accounting disclosures, segregated into the required,
expected and desired aspects, prepared by Sharia-compliant companies and observed by
professional users

liquor-related activities (not disclosed) Sharia-compliant stock declaration Expected Non-accounting Accounting . excluding haram Accounting elements. liquor-related activities Non-accounting Avoiding interest-bearing transactions. such as pork. Expected and Desired aspects in their annual reports.Fair dealings with stakeholders .Dimensions Type of disclosures Sharia-compliant companies Professional users Required Avoiding interest-bearing transactions Avoiding excessive risks and uncertainty Excluding haram elements such as pork.Disclosed as part of CSR Table 6 Summary of observations by professional users on the Required aspects (accountingrelated disclosures) of the practices of Sharia-compliant companies Specific ratios prescribed by Securities Commission Malaysia (SCM) Breakdown of revenue Yes Yes . further divided into accounting and non-accounting related disclosures Required items Expected and Desired items Accounting Non-accounting Accounting Non-accounting Yes.Desired Accounting . gambling.Non-accounting Contribute to social-impact projects Table 5 The practices of Sharia-compliant Companies in disclosing Required. gambling. disclosed Yes but not disclosed .

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