Disclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic Banks

• Main Authors: Marsidi, Asri, Annuar, Hairul Azlan, Abdul Rahman, Abdul Rahim
• Format: Article
• Language: English; English
• Published: Faculty of Economics and Business, Universiti Malaysia Sarawak 2017
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/61498/1/IJBS%20Vol18-no3-paper11.pdf; http://irep.iium.edu.my/61498/7/61498-Disclosures%20and%20perceptions%20of%20practitioners%20on%20items%20of%20financial-SCOPUS.pdf; http://irep.iium.edu.my/61498/; http://www.ijbs.unimas.my/images/repository/pdf/Vol18-no3-paper11.pdf

The study examines the views of accountants concerning the importance of items in the developed index for Islamic Financial and Social Reporting (IFSR) as well as measures and discusses the level of weighted IFSR for Islamic banks based on the IFSR index developed for Malaysian Islamic banks. The...