Intellectual capital reporting practices in an Islamic bank: A case study
Abstract
Given the nature and importance of Islamic banks in recent times, we can expect them to have significant intellectual capital anchored in their Sharia‐based knowledge and expertise. However, we know very little or nothing about how and why intellectual capital‐related information is provided in their corporate reports. We fill this gap in our existing knowledge of the field with a view to enhance relevant literature. As far as we know, this...
Paper Details
Title
Intellectual capital reporting practices in an Islamic bank: A case study
Published Date
Oct 25, 2018
Volume
28
Issue
2
Pages
206 - 220
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