Purpose – The purpose of this paper is to investigate the extent of voluntary disclosure (EVD) (i.e. overall, conventional, and Islamic disclosure) in the annual reports of Shariah Approved Companies ( Sh AC) listed on Bursa Malaysia. Design/methodology/approach – A disclosure index was...

This study examines whether Shari’ah approved companies with majority Muslim directors adopt better corporate governance (CG) than non‐Shari’ah approved companies with majority non‐Muslim directors and whether the performance of the former is better than that of the latter. The objective...