This study aims to explore whether a discrepancy exists between the ideal and communicated (disclosed) ethical identity of Islamic banks in Asia and, further, whether there is any association of communicated ethical identity with financial performance. To achieve the objectives, the study analyses data derived from annual reports of Islamic banks in Asia for the period 2006-2010. The results suggest that out of the seven banks studied, three of them are above average and the rest suffer from disparity between the ideal and communicated ethical identities. Further, the study shows that the disclosure of a vision and mission statement: board of directors and top management; zakah, charity, and benevolent loans; and Shariah supervisory boards are negatively associated with performance, while the disclosure of products and services and commitment toward employees are positively associated with performance
Rumpun Ilmu
Akuntansi
Bahasa Asli/Original Language
English
Level
Internasional
Status
Dokumen Karya
No
Judul
Tipe Dokumen
Aksi
1
scan0057-20140711105955.pdf
2
1_ The association of Islamic bank ethical identity and financial performance_evidence from Asia.pdf
[PAK] Full Dokumen
3
The association of Islamic bank ethical identity and financial performance_ evidence from Asia.pdf
