Integrated reporting and performance: a cross-country comparison of GCC Islamic and conventional banks

Volume: 12, Issue: 8, Pages: 1619 - 1636
Published: Jun 20, 2020
Abstract
Purpose In the Gulf Cooperative Council (GCC) countries, the integrated reporting (IR) concept has attracted considerable attention from banks. In as much as IR is not a legal requirement anywhere in the GCC, however, the incidence of disclosure by banks across the GCC varies considerably and asymmetries exist in the content of disclosure released by banks within, as well as across, these jurisdictions. This study aims to examine the...
Paper Details
Title
Integrated reporting and performance: a cross-country comparison of GCC Islamic and conventional banks
Published Date
Jun 20, 2020
Volume
12
Issue
8
Pages
1619 - 1636
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