Publication:
Assessing The Extent of Disclosure and Information Asymmetry in Malaysian Zakat Institutions

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dc.citedby1
dc.contributor.authorSapingi R.en_US
dc.contributor.authorNelson S.P.en_US
dc.contributor.authorObid S.N.S.en_US
dc.contributor.authorid57217068670en_US
dc.contributor.authorid55489734700en_US
dc.contributor.authorid14421377800en_US
dc.date.accessioned2024-10-14T03:21:31Z
dc.date.available2024-10-14T03:21:31Z
dc.date.issued2023
dc.description.abstractThe issue of accountability has attracted numerous debates in academic literature across the globe, including Religious Non-Profit Organisations (RNPOs), which in this case are zakat institutions (ZIs). As revealed in previous literature, zakat payers (ZPs) and zakat recipients (ZRs) have discussed the accountability and transparency of zakat institutions (ZIs) in disclosing zakat disbursement information. Since ZIs fall under the jurisdiction of various Malaysian states, this study believes that the issue has emerged due to inconsistencies in disclosure practices among zakat institutions. This study has gained insight into the accountability of zakat institutions (ZIs) when reporting zakat activities via annual reports. It also examined the existence of information asymmetries between agency parties realising such inconsistencies and the limited number of studies in this area. The findings from the semi-structured interviews showed that ZIs' accountability level was still unsatisfactory, as revealed by individual zakat payers (IZPs) and ZRs. Among the issues highlighted were inadequate information and the availability and accessibility of information. It was also found that there was asymmetrical information among agency parties. The study's results have enriched the existing corpus of knowledge on accountability from an Islamic perspective and agency theory in the context of zakat disclosure. � International Journal of Economics and Management.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.47836/ijeam.17.1.01
dc.identifier.epage18
dc.identifier.issue1
dc.identifier.scopus2-s2.0-85156126653
dc.identifier.spage1
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85156126653&doi=10.47836%2fijeam.17.1.01&partnerID=40&md5=398f61ad0c37c80f9ef7d2ec06fbeec3
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34661
dc.identifier.volume17
dc.pagecount17
dc.publisherUniversiti Putra Malaysiaen_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofBronze Open Access
dc.sourceScopus
dc.sourcetitleInternational Journal of Economics and Management
dc.subjectAccountability
dc.subjectAgency Parties
dc.subjectAnnual Reports of ZIs
dc.subjectDisclosure
dc.titleAssessing The Extent of Disclosure and Information Asymmetry in Malaysian Zakat Institutionsen_US
dc.typeArticleen_US
dspace.entity.typePublication
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