The relationship between the extent of online financial disclosure and profitability of Islamic banks

Abdalmuttaleb M. A. Musleh Al-Sartawi · Sameh M. Reda Reyad

57 citations0/0 files storedJournal of financial reporting & accounting

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Islamic Finance and Banking Studies Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

Purpose This study aims to examine the relationship between online financial disclosure (OFD) and profitability of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach An extensive review of the literature was carried out and a checklist of 90 items (71 for content and 19 for presentation) was adopted to measure the level of OFD for the Islamic banks that are listed on the GCC stock exchanges. Additionally, the study used three indicators to measure profitability, namely, return on equity, return on assets and earnings per share. Findings The findings show that the overall OFD by Islamic banks in the GCC is 72.5 per cent, and a negative and insignificant relationship between OFD and profitability. Practical implications The study recommends that regulatory bodies should develop a guideline of disclosing information through the internet to enhance the transparency and performance among Islamic banks, which leads to reasonable economic decision-making. Originality/value The study contributes to the financial reporting and the Islamic economy literature relating to the GCC countries as previous studies gave no attention to Islamic banks.

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References

1983Separation of Ownership and Control 1997Disclosure level and the cost of equity capital.1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 2001Capital Structure 1991Strategic management and economics 2006Factors influencing the profitability of domestic and foreign commercial banks in the European Union 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies 1999The motivation and impact of pension fund activism

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