Electronic Financial Disclosure: Islamic Banking vs Conventional Banking in GCC
Adel M. Sarea,Abdalmuttaleb M. A. Musleh Al-Sartawi,Azam Abdelhakeem Khalid +2 more
- pp 279-291
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TLDR
This paper should be particularly relevant to central banking authorities considering in banking sector in GCC for strategizing policies in the future of EFD as well as to serve as a guide for academic EFD in bankingsector in GCC.Abstract:
This paper examines electronic financial disclosure in Islamic banking vs conventional banking in Gulf cooperation council (GCC). A checklist was adopted to measure the level of electronic financial disclosure in Islamic banking vs conventional banking in GCC. The sample size consisted of total 90 banks in GCC (44 Islamic and 46 conventional) for the year 2017. The statistical analysis indicated that the overall level of of electronic financial disclosure (EFD) was 73%, and 78.6% by Islamic banks and conventional banks respectively. The results also report a significant and positive relationship with firm size, and an insignificant relationship with profitability, and age. This paper should be particularly relevant to central banking authorities considering in banking sector in GCC for strategizing policies in the future of EFD as well as to serve as a guide for academic EFD in banking sector in GCC.read more
Citations
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Web-based Financial Reporting Disclosure: Evidence from Selected Banks in the Kingdom of Saudi Arabia (KSA)
TL;DR: In this article, the level of web-based financial reporting disclosure (WBFRD) in selected banks in the KSA in 2017 has been analyzed and a positive association between the independent variables Bank Size, Bank age, and Profitability on one side, and the dependent variable Web-Based Financial Reporting Disclosure on the other side.
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Islamic accounting research between 1982 and 2020: a hybrid review
TL;DR: In this paper, the authors explore the Islamic accounting literature and attempt to identify the worldwide research trends of accounting for Islamic financial institutions, which will lead to better stewardship, accountability and information-based decision in line with Islamic economic principles.
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Web-based financial reporting disclosure by Islamic banks in Oman: level of compliance
TL;DR: In this paper, the authors examined the level of web-based online financial reporting disclosure in Islamic banking in Oman and found that the overall level of Web-based Online Financial Reporting Disclosure (OFRD) was 69%.
Book ChapterDOI
Financial Disclosures by Using Machine Learning Analysis
Adel M. Sarea,Suresh Subramanian,Bahaaeddin Alareeni,Zakir Hossen Shaikh,Iqbal Thonse Hawaldar,Abdulsadek Hassan Elshaker +5 more
TL;DR: In this paper, the effect of Age, Liquidity, Leverage, Size, Industry and Profitability in listed firms in Bahrain bourse is examined in this research paper and machine learning regression techniques in Python programming analysis is adopted to measure the effect on Electronic Financial Disclosure (EFD) through the website of each firm listed in Bahrain Bourse (BB).
Book ChapterDOI
The Impact of Internet of Things on the Quality of Financial Reporting
TL;DR: In this article , the impact of the Internet of Things (IoT) and big data on the quality of financial reporting is investigated, and the recommendation of applying these techniques in corporations to enhance financial reporting quality is made.
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