Publication: Online financial reporting disclosure in Islamic banking: Evidence from Bahrain
Date
2021
Authors
Sarea A.M.
Khalid A.
Shamsuddin A.B.
Hawaldar I.
Hossen Z.
Journal Title
Journal ISSN
Volume Title
Publisher
Inderscience Publishers
Abstract
This study aims to investigate the level of disclosure of Islamic banking in Bahrain by the web-based disclosure. The web-based disclosure method was implemented to determine the quantity of �the level of web-based disclosure of Islamic banks in Bahrain� by using an index that consists of 90 items. The findings of the 'descriptive analysis' indicated that the overall level of web-based disclosure was 73.3%. The regression results showed a �positive relationship between the independent variables (firm size, age, and profitability) and the level of web-based disclosure�. The results of this paper help the �Islamic banking in Bahrain� to increase the level of web-based disclosure to reach full online financial reporting disclosure (OFRD) to satisfy the stakeholders. The outcomes of this study will be useful elsewhere. � 2021 Inderscience Enterprises Ltd.