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The profitability of islamic banks and voluntary disclosure: empirical insights from Yemen
(Cogent OA, 2020)
This study aims to empirically examine the relationship between the extent of voluntary disclosure level and profitability of Yemeni Islamic banks. This article adopted a self-constructed disclosure index, composed of 266 ...
The extent of voluntary disclosure in the annual reports of Islamic banks: Empirical evidence from Yemen
(LLC CPC Business Perspectives, 2020)
This article aims to measure the level of voluntary disclosure in the published annual reports of Yemeni Islamic banks. Four full-fledged Islamic banks from Yemen are se-lected for the current study. A disclosure checklist ...