Saidani, Raoudha; Boulila Taktak, Neila; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-14
Investment Account Holder (IAH) disclosure in Islamic banks' annual reports. Using data from Islamic banks around the world, our … regression analysis shows that the level of IAH funds, the return on IAH funds, adoption of AAOIFI standards, liquidity level …, bank size and ownership have a positive significant relationship with IAHs' disclosure level. Our findings can be useful …