Implications of Shariah on the voluntary disclosure of Indonesian listed companies
Purpose – The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia. Further, the study examines the relationship between voluntary disclosure and company characteristics (i.e. size o...
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| Format: | Article |
| Language: | English |
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Emerald Group Publishing Limited
2014
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| Online Access: | http://irep.iium.edu.my/37666/ http://irep.iium.edu.my/37666/ http://irep.iium.edu.my/37666/1/JFRA_-_Implications_of_Shariah_on_voluntary_disclosures_of_Indonesian_listed_companies.pdf |