El-Halaby, Sherif; Hussainey, Khaled; Al-Maghzom, Abdullah - In: Advances in accounting behavioral research, (pp. 117-157). 2017
The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world. Content analysis is used to measure levels of disclosure for a sample of 136 IBs of 25 countries for years 2013 and 2014. Different cultural measures are used....
