Voluntary risk disclosures of Islamic financial institutions: the role of AAOIFI standards implementation

• Main Authors: Romlah Jaffar,, Al Sheikh, Warda, Mohamat Sabri Hassan,, Maizatulakma Abdullah,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2021
• Online Access: http://journalarticle.ukm.my/16747/1/45426-154767-1-PB.pdf; http://journalarticle.ukm.my/16747/; https://ejournal.ukm.my/ajac/issue/view/1393

The implementation of the Accounting and Auditing Organization for Islamic Financial Institutions standards (AAOIFI) can improve the risk disclosure practices of Islamic financial institutions (IFIs) that eventually will reduce information asymmetry and improve the legitimacy. However, its role...