Farook, Sayd; Kabir Hassan, M.; Lanis, Roman - In: Journal of Islamic Accounting and Business Research 2 (2011) 2, pp. 114-141
Purpose – The purpose of this paper is to develop and test a theoretical model of the determinants of Islamic banks' social disclosures. In testing the hypotheses, the level of social disclosure in Islamic banks' annual reports is gauged based on a benchmark derived from Islamic principles....