Online financial reporting disclosure in Islamic banking: Evidence from Bahrain
This study aims to investigate the level of disclosure of Islamic banking in Bahrain by the web-based disclosure. The web-based disclosure method was implemented to determine the quantity of �the level of web-based disclosure of Islamic banks in Bahrain� by using an index that consists of 90 items....
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Inderscience Publishers
2023
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| Summary: | This study aims to investigate the level of disclosure of Islamic banking in Bahrain by the web-based disclosure. The web-based disclosure method was implemented to determine the quantity of �the level of web-based disclosure of Islamic banks in Bahrain� by using an index that consists of 90 items. The findings of the 'descriptive analysis' indicated that the overall level of web-based disclosure was 73.3%. The regression results showed a �positive relationship between the independent variables (firm size, age, and profitability) and the level of web-based disclosure�. The results of this paper help the �Islamic banking in Bahrain� to increase the level of web-based disclosure to reach full online financial reporting disclosure (OFRD) to satisfy the stakeholders. The outcomes of this study will be useful elsewhere. � 2021 Inderscience Enterprises Ltd. |
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