Te social duty, corporate governance and ethical identity disclosures in Thromboxane B2 Purity & Documentation Islamic banks (e.g., Farook et al. 2011; Abdullah et al. 2015; El-Halaby 2015; Rahman et al. 2016; Grassa et al. 2019; and Harun et al. 2020). These research focused around the relation involving some Islamic banks’ qualities and unique kinds of corporate disclosure. Even so, towards the best of our expertise, the literature around the determinants of IAHs disclosure is very restricted. This motivates us to conduct this study, in particular since IAHs, as essential stakeholders for Islamic banks, will need relevant information and facts to defend their rights. As a result, our study addresses this important study gap in Islamic accounting literature. Our principal investigation query is as follows: What drives IAHs’ disclosure in Islamic banks We use each content material evaluation and regression analyses to answer our research query. We contribute to Islamic accounting literature by complementing a current study by Saidani et al. (2020) and examining components affecting IAHs disclosure for a sample of 49 fully fledged Islamic banks across ten nations throughout the period 2011015. Our study provides regulatory implications as it informs regulators on the qualities of Islamic banks that disclose (or not disclosure) IAHs’ information in their annual reports; therefore, regulatorsPublisher’s Note: MDPI stays neutral with regard to jurisdictional claims in published maps and institutional affiliations.Copyright: 2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access short article distributed beneath the terms and conditions in the Inventive Commons Attribution (CC BY) license (https:// creativecommons.org/licenses/by/ 4.0/).J. Danger Monetary Manag. 2021, 14, 564. https://doi.org/10.3390/jrfmhttps://www.mdpi.com/journal/jrfmJ. Danger Financial Manag. 2021, 14,2 ofcould think about setting additional requirements to make sure a rise in the compliance degree of Tianeptine sodium salt web AAOIFI requirements connected to IAHs. Our regression analysis shows that the level of IAHs’ funds, the return on IAHs’ funds, the adoption of AAOIFI standards, the liquidity level, bank size and ownership are the major drivers for IAHs’ disclosure. The subsequent section evaluations the relevant literature and develops a set of study hypotheses. Section 3 discusses our sample selection criteria, the regression model as well as the variables’ definitions and measurements. Section 4 presents and discusses descriptive analysis, correlation analysis and also the regression analysis. Section 5 concludes our study. two. Prior Investigation and Hypotheses Development As stated by Van Greuning and Iqbal (2008, p. 225), “A main distinction in between Islamic banks and standard banks relates to investment account deposits.” Investment accounts are “funds received for the purpose of investment on a profit sharing or participation basis beneath Mudaraba arrangements” (AAOIFI 2010, p. 15). It is apparent that the relationship in between Islamic banks and IAHs possesses a unique sort of agency problem considering that they share profits but not losses (Archer et al. 1998; Safieddine 2009). Because of the separation of ownership from management of funds, IAHs will not be permitted to monitor the management of their funds (Archer et al. 1998). This is the reason Islamic banks are expected to provide complete IAHs data in their reports so as to describe the financial conditions of their investments (Hamza 2016). For that reason, IAH disclosures inside the annual reports of Islamic banks are important for both.
