The aim of this paper is to critically examine the applicability of the concept of 'True and Fair View' (TFV) from an Islamic perspective. It then explores the position and roles of TFV in the Islamic accounting context. The sources of data consist of the shari'ah fundamentals from the Islamic...

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...