Implications of Shariah on the voluntary disclosure of Indonesian listed companies

Purpose – The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia. Further, the study examines the relationship between voluntary disclosure and company characteristics (i.e. size o...

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Bibliographic Details
Main Author: Annuar, Hairul Azlan
Format: Article
Language:English
Published: Emerald Group Publishing Limited 2014
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Online Access:http://irep.iium.edu.my/37666/1/JFRA_-_Implications_of_Shariah_on_voluntary_disclosures_of_Indonesian_listed_companies.pdf
http://irep.iium.edu.my/37666/
http://www.emeraldinsight.com/1985-2517.htm
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