Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks

• Main Authors: Che Azmi, Anna, Rosman, Romzie, Omar, Normah
• Format: Article
• Language: English; English
• Published: Emerald Publishing Limited 2021
• Subjects: HG Finance; HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/91743/25/91743_Shari%27ah_Non_Compliant.pdf; http://irep.iium.edu.my/91743/24/91743_Scopus_Shariah_Non_Compliant_Published.pdf; http://irep.iium.edu.my/91743/; https://www.emerald.com/insight/content/doi/10.1108/JIABR-09-2020-0287/full/html

Purpose – The purpose of this study is to understand the reasons behind the different patterns of Sharīʿah non-compliant income (SNCI) disclosures amongst Islamic banks and, in particular, the extent to which Islamic banks make SNCI disclosures. The process involved in gaining and maintaining mora...