IDEAS home Printed from https://ideas.repec.org/a/ids/ijbisy/v45y2024i1p1-34.html
   My bibliography  Save this article

The relationship between the voluntary disclosure and financial reporting quality of Islamic banks: an empirical evidence from Yemen

Author

Listed:
  • Eissa A. Al-Homaidi
  • Ebrahim Mohammed Al-Matari
  • Suhaib Anagreh
  • Mosab I. Tabash
  • Nabil Ahmed Mareai Senan

Abstract

This study aims to empirically investigate the influence of voluntary disclosure on financial reporting quality of Islamic banks in Yemen. The study uses an un-weighted disclosure index, comprising 266 items. Financial reporting quality (FRQ) is measured by two models namely, Jones (1991) (FRQJONM) and Dechow and Dichev (2002) (FRQDDMD), while voluntary disclosure level is considered as an independent variable. The results show that FRQJONM has a significant effect on financial ratio (FINRAT), financial statement information (FINSTIN), corporate social disclosure (CORSD), and other information (OTHINF). In regards to FRQDDMD, the outcomes indicated that general knowledge (BAISCG), financial ratio (FINRAT), other information (OTHINF), and bank size (BANSIZE) have a significant impact on FRQDDMD. The study has significant implications in developing economies for both individual and financial institutional investors, regulators, and policymakers. The study adds a new contribution to Islamic finance industry, particularly in Yemen and for all other countries interested in the Islamic way of finance.

Suggested Citation

  • Eissa A. Al-Homaidi & Ebrahim Mohammed Al-Matari & Suhaib Anagreh & Mosab I. Tabash & Nabil Ahmed Mareai Senan, 2024. "The relationship between the voluntary disclosure and financial reporting quality of Islamic banks: an empirical evidence from Yemen," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 45(1), pages 1-34.
    • Handle: RePEc:ids:ijbisy:v:45:y:2024:i:1:p:1-34
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=135971
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbisy:v:45:y:2024:i:1:p:1-34. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=172 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.