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Online financial reporting disclosure in Islamic banking: evidence from Bahrain

Author

Listed:
  • Adel M. Sarea
  • Azam Khalid
  • Amanuddin Bin Shamsuddin
  • Iqbal Hawaldar
  • Zakir Hossen

Abstract

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.

Suggested Citation

  • Adel M. Sarea & Azam Khalid & Amanuddin Bin Shamsuddin & Iqbal Hawaldar & Zakir Hossen, 2021. "Online financial reporting disclosure in Islamic banking: evidence from Bahrain," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 22(4), pages 311-327.
    • Handle: RePEc:ids:ijecbr:v:22:y:2021:i:4:p:311-327
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