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Assessing accounting disclosure by waqf institutions: A descriptive study through content analysis

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dc.citedby1
dc.contributor.authorKadir M.R.A.en_US
dc.contributor.authorSapuan N.M.en_US
dc.contributor.authorid36245097200en_US
dc.contributor.authorid49964398700en_US
dc.date.accessioned2023-05-29T07:23:05Z
dc.date.available2023-05-29T07:23:05Z
dc.date.issued2019
dc.description.abstractWaqf is a voluntary, permanent, irrevocable dedication of a portion of one�s wealth-in cash or in kind to God. Once the wealth is classified as waqf, it never gets gifted, inherited or sold. It belongs to God and the corpus of the waqf always remains intact. The fruits of waqf may be utilised for any shariah compliant purposes. Thus, it is important to ensure that waqf institutions are in good management. To prove their credibility, waqf institutions that handle waqf-related activities use accounting disclosures to provide their stakeholders with the sense of reliance and confidence on their operations. The purpose of this study is to examine the level of disclosure applied by waqf institutions in Malaysia. It intends to seek evidence on the accounting disclosure through waqf institutions� annual reports based on the suggestions of Standard of Recommended Practice (SORP). Annual reports were collected from waqf institutions and analysed thoroughly using qualitative content analysis. The findings of this study show a mixed result on accounting disclosures of waqf institutions with variations of high, moderate and low disclosure levels. This study is expected to contribute to the improvement of disclosures by waqf institutions in Malaysia for the benefits of Muslim community as a whole. � 2019 SERSC.en_US
dc.description.natureFinalen_US
dc.identifier.epage635
dc.identifier.issue8 Special Issue
dc.identifier.scopus2-s2.0-85080107418
dc.identifier.spage625
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85080107418&partnerID=40&md5=f254d4816c50a9fdc28c21a86c2881b1
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/24375
dc.identifier.volume28
dc.publisherScience and Engineering Research Support Societyen_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Advanced Science and Technology
dc.titleAssessing accounting disclosure by waqf institutions: A descriptive study through content analysisen_US
dc.typeArticleen_US
dspace.entity.typePublication
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