Purpose This paper aims to examine the challenges of applying Shariah law in the equity market by engaging in narratives with Shariah screeners and advisors on how they conduct their screening responsibilities despite the low levels of Islamic-related disclosure made by companies in their annual...

Purpose This paper aims to examine the reasons behind the low level of Sharia -related disclosures, particularly Sharia -compliant companies, to gain an understanding on how these companies disclose Sharia -related information in their annual reports, and how professional users of these reports...