The disclosure of Islamic values – annual report. The analysis of Bank Muamalat Indonesia’s annual report
By S. Harahap. 2003
116 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/7c69eb1e331c53ced0d8e05d1013501c1c4ae928
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Hj Mustafa Mohd Hanefah
- A. Bukair
- Mohammed Hossain
- A. Raman
- A. Thani
- Adel M. Sarea
- Rohana Othman
- Merve Kılıç
Citations in the corpus
- Determinants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia (2009, background): “Stakeholders, particularly the existing and potential shareholders routinely rely on the annual reports as a mechanism in assisting their decision-making (Harahap, 2003).”
- The Need of Accounting Standards for Islamic Financial Institutions (2013, methodology): “For instance, Ismail and Latiff (2001), Harahap (2003), Abdul Rahim (2003), Hameed, et al (2006), Che Pa (2006), Zaini (2007) Nadzri (2009), and Vinnicombe (2010) were found to have examined the understanding, the acceptability, and the levels of compliance with accounting for Islamic financial…”
- The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries (2013, methodology): “Firstly, it has been used by shareholders as the sole source of information for decision making (Ahmad, Hassan, & Mohammad, 2003; Harahap, 2003; Zeghal, Mouelhi, & Louati, 2007).”
- The extent of disclosure in annual reports of banking companies: The case of India (2008, background): “Some studies have considered the social reporting of financial companies including Islamic banks (Harahap, 2003; Maali et al., 2006).”
- Islamic Social Reporting Of Listed Companies In Malaysia (2010, methodology): “Content analysis was chosen as it was the most commonly used method to examine written material contained in annual reports (Gray et. al., 1995; Harahap, 2003; Nik Ahmad et. al., 2003; Ousama and Fatima, 2006; Thompson and Zakaria, 2004).”