This review aims to study the influence of financial performance in commercial banks in India. The article used descriptive analysis, correlation matrix, and regression analysis. The results showed that firm size, capital adequacy, deposit, and inflation rate have a strongly significant influence on financial performance, while gross domestic product (GDP) has no significant impact on return on assets. The outcomes also indicated that firm size (LOGAS), capital adequacy (CA), and deposit (DP) have a negative influence on financial performance, whereas macroeconomic features as GDP and rate of inflation have a positive effect on return on assets of the current investigation. This article bridges the existing gap in the financial performance and profitability of Indian banks during the period of the study. This study also very important for users, analyses, investors, academicians, and research scholars.
This article aims to measure the level of voluntary disclosure in the published annual reports of Yemeni Islamic banks. Four full-fledged Islamic banks from Yemen are selected for the current study. A disclosure checklist covering 266 items is prepared and a 10-year period, 2005–2014, is taken. The disclosure index items were classified into seven groups, such as basic information on Islamic banks, financial ratios, corporate governance information, financial statements data, corporate social disclosure, Zakat information, and other information that has been taken as an important attribute of voluntary disclosure. The obtained results show that the amount of voluntary disclosure that Yemeni Islamic banking institutions publish in their annual reports has gradually increased over the ten years examined. The results revealed that the highest average disclosure index score over the ten years was achieved by Tadhamon Islamic International Bank (TIIB), the second highest average disclosure score was obtained by Saba Islamic Bank (SIB), and the lowest average voluntary disclosure rating score during the ten years surveyed was achieved by Shamil Bank of Yemen & Bahrain in Yemen during the study period. Substantially, the result of voluntary disclosure scores indicates that the degree of voluntary disclosure by Yemeni Islamic financial institutions has relatively expanded during the ten years investigated. The findings provide new evidence for voluntary disclosure, particularly, Islamic disclosure items. The survey findings can be useful for regulators in Yemen to improve overall disclosure practices by Islamic banks operating in Yemen.
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