Web-Based Financial Reporting Disclosure by Islamic Banks in Oman : Level of Compliance

Purpose: The purpose of this paper is to examine the level of web-based Online Financial Reporting Disclosure (OFRD) in Islamic banking in Oman.Design/methodology/approach: A checklist was developed to measure the level of Web-based Online Financial Reporting Disclosure in Islamic banking consist of 70 items. The sample of the study consists of Islamic banking in Oman.Findings: The findings of the descriptive analysis indicated that the overall level of web-based online financial reporting disclosure was 69%.Practical implications: The practical implication of the results are helping the authorities to put more efforts toward the quality of web-based online information to satisfy all parties.Originality/value: To the best of the author’s knowledge, there is no similar research done to explore the level of web-based online financial reporting Disclosure (OFRD) in Islamic banking in Oman

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Year of publication:	[2021]
Authors:	Sarea, Adel ; Hawaldar, Iqbal Thonse
Publisher:	[S.l.] : SSRN
Subject:	Islamisches Finanzsystem \| Islamic finance \| Oman \| Unternehmenspublizität \| Corporate disclosure \| IFRS \| Rechnungswesen \| Accounting

Extent:	1 Online-Ressource (2 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Sarea, A., Suharto, U., Hawaldar, I.T., Ibrahim, A. and Shaikh, Z.H. (2020), "Web-based financial reporting disclosure by Islamic banks in Oman: level of compliance", Journal of Investment Compliance, Vol. 21 No. 2/3, pp. 77-83. Doi: https://doi.org/10.1108/JOIC-06-2020-0006 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 31, 2020 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

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