Online financial reporting disclosure in Islamic banking: Evidence from Bahrain

• Main Authors: Sarea A.M., Khalid A., Shamsuddin A.B., Hawaldar I., Hossen Z.
• Other Authors: 57003472200
• Format: Article
• Published: Inderscience Publishers 2023

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.