<i>Shari'ah</i> disclosures in Malaysian and Indonesian Islamic banks

Abdullah, Wan Amalina Wan; Percy, Majella; Stewart, Jenny

doi:10.1108/jiabr-10-2012-0063

Cited by 81 publications

(78 citation statements)

References 38 publications

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“…The study has found that no social information is provided in the financial statements of Yemeni Islamic financial institutions. 1 A brief summary of the nature of the bank's activities 2…”

Section: Resultsmentioning

confidence: 99%

The extent of voluntary disclosure in the annual reports of Islamic banks: empirical evidence from Yemen

Homaidi

Allamy

Ahmad

et al. 2020

Banks and Bank Systems

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This article aims to measure the level of voluntary disclosure in the published annual reports of Yemeni Islamic banks. Four full-fledged Islamic banks from Yemen are selected for the current study. A disclosure checklist covering 266 items is prepared and a 10-year period, 2005–2014, is taken. The disclosure index items were classified into seven groups, such as basic information on Islamic banks, financial ratios, corporate governance information, financial statements data, corporate social disclosure, Zakat information, and other information that has been taken as an important attribute of voluntary disclosure. The obtained results show that the amount of voluntary disclosure that Yemeni Islamic banking institutions publish in their annual reports has gradually increased over the ten years examined. The results revealed that the highest average disclosure index score over the ten years was achieved by Tadhamon Islamic International Bank (TIIB), the second highest average disclosure score was obtained by Saba Islamic Bank (SIB), and the lowest average voluntary disclosure rating score during the ten years surveyed was achieved by Shamil Bank of Yemen &amp; Bahrain in Yemen during the study period. Substantially, the result of voluntary disclosure scores indicates that the degree of voluntary disclosure by Yemeni Islamic financial institutions has relatively expanded during the ten years investigated. The findings provide new evidence for voluntary disclosure, particularly, Islamic disclosure items. The survey findings can be useful for regulators in Yemen to improve overall disclosure practices by Islamic banks operating in Yemen.

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“…The study has found that no social information is provided in the financial statements of Yemeni Islamic financial institutions. 1 A brief summary of the nature of the bank's activities 2…”

Section: Resultsmentioning

confidence: 99%

The extent of voluntary disclosure in the annual reports of Islamic banks: empirical evidence from Yemen

Homaidi

Allamy

Ahmad

et al. 2020

Banks and Bank Systems

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“…At the end of 2016, the Islamic banks in Oman's total market share reached 10.3% of the total banking assets in the Sultanate or equivalent to OMR3.1 billion with 71 branches throughout Oman (Fida et al, 2020). Whereby some countries need 20-30 years in order to have an Islamic banking market share of 5% to 10% such as Malaysia and Indonesia (Abdullah et al, 2013).…”

Section: ~40~mentioning

confidence: 99%

Oman’s Islamic Banking Performance amidst Covid-19 Outbreak: Prospects and Challenges

Mihajat

2021

Shirkah

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Covid-19 pandemic forced Islamic banking in Oman to slow down and to change strategies adapting to the current situation. The Covid-19 outbreak has raised various challenges for Islamic banking. In order to maintain the sustainable growth of the industry, stakeholders of Islamic banking should strive collectively to solve these challenges. Nevertheless, Islamic banking was able to maintain and manage capital and liquidity buffers. The growth for 2021 is expected to remain stable for at least a single-digit growth. However, there would be asset-quality and profitability pressure for Islamic banks within the Sultanate of Oman. This paper highlights the performance of Islamic banking in Oman amid the Covid-19 outbreak. This paper demonstrates that the industry merely recorded a single-digit growth compared to the last seven years at double-digit growth due to the pandemic. The paper further delineates on the prospects and challenges of Islamic Banks Entities (IBEs). It also suggests some practical solutions for survival. This paper contributes to providing an alluded picture of the current conditions and situation of Islamic banks in Oman as well as insights to deal with the challenges to enhancing the banking performances during the Covid-19 outbreak.

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“…Data collection techniques used in this study are documentation and content analysis. Content analysis was developed based on previous research (Abdullah et al, 2013) to measure the disclosure of Islamic governance in Islamic banks in Indonesia. The data analysis method used is path analysis aiming to test the influence of independent variables on IGD.…”

Section: Techniques or Data Collection And Analysismentioning

confidence: 99%

The determinants of Islamic governance disclosure: the case of Indonesian Islamic banks

Nurkhin

Wahyudin

Mukhibad

et al. 2019

Banks and Bank Systems

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This paper aims to examine the determinants of Islamic Governance Disclosure (IGD) in Islamic banks in Indonesia. The research method used is a quantitative approach involving Islamic commercial banks in Indonesia, where their annual reports can be accessed during the 2011–2018 observation period. The data collection methods used are analysis of documentation and content analysis. Content analysis was used to calculate the IGD index. Path analysis with WarpPLS software was used to analyze data. The results show that the number of members of the Sharia supervisory board had a negative and significant effect on IGD, while leverage, size, and age can influence the IGD positively and significantly. In addition, institutional ownership has a negative and significant effect on IGD. Profitability and composition of the independent board of commissioners do not significantly affect the IGD.

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Shari'ah disclosures in Malaysian and Indonesian Islamic banks

Cited by 81 publications

References 38 publications

The extent of voluntary disclosure in the annual reports of Islamic banks: empirical evidence from Yemen

The extent of voluntary disclosure in the annual reports of Islamic banks: empirical evidence from Yemen

Oman’s Islamic Banking Performance amidst Covid-19 Outbreak: Prospects and Challenges

The determinants of Islamic governance disclosure: the case of Indonesian Islamic banks

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