Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Ullah, Md. Hafij
JABM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Critical Evaluation of Disclosure in Annual Reports of Islamic Banks in Bangladesh Ullah, Md. Hafij; Khanam, Ruma
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 2 (2015): Oktober
Publisher : JABM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.309 KB)

Abstract

The present is a critical evaluation of the disclosure practices of the annual reports of Islamic banks in Bangladesh. The study identified 144 disclosure factors required complying by the Islamic banks under traditional and Shari’ah regulations. These factors were classified into nine including Company Profile Items (CPI) (7), Accounting Policy Items(API) (12), Balance Sheet Items (Assets) (18), Balance Sheet Items (Liabilities) (I 5), Income Statement Items (Cr.) (9), Income Statement Items (Dr.)(11), Ratios, Statistics and Other Details (RSD) (18), Projections and Budgetary Disclosure (PBD) (27) and finally Measurement and Valuation Method (l\/IVM) (27). The study found that on an average,Islamic banks complied the highest 94.28% in case of company profile items and the lowest 38.57% in case of projections and budgetary disclosure. The study suggested giving importance in all the segments of disclosure for quality reporting and disclosing maximum information in their annual report maintaining quality in all the areas as Islam always givesemphasis on full disclosure so that the users of their report can get their required information of the Islamic banks in Bangladesh.
Co-Authors Khanam, Ruma