The relationship between the extent of online financial disclosure and profitability of Islamic banks

Al-Sartawi, Abdalmuttaleb M. A. Musleh; Reyad, Sameh

doi:10.1108/jfra-11-2017-0103

Cited by 41 publications

(22 citation statements)

References 43 publications

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“…According to Cohen and Nelson (2011), financial literacy supports the ability of people to select the best products and services for their own benefit. Financial disclosure is also a form of Islamic bank accountability that can be used by stakeholders to make economic decisions (Al-Sartawi and Reyad, 2017). This result supports Chalimah et al (2019), who find that financial literacy has a positive influence on the saving behavior of students in Indonesia.…”

Section: Study Of Intention To Save In Islamic Bankssupporting

confidence: 75%

A study of intention to save in Islamic banks: the perspective of Muslim students

Nugraheni

Widyani

2020

JIMA

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Purpose Islamic banking provides financial products and services to fulfill the transaction needs of Muslim consumers, and Muslim students are potential consumers who can support the development of Islamic financial institutions. This study aims to examine the factors that influence the intentions of Muslim students to save in Islamic banks. Independent variables in this study are a parental recommendation, location, profit sharing, religiosity, knowledge and financial information disclosure. Design/methodology/approach The samples in this study are Muslim university students in Indonesia and are divided into two groups as follows: the first group has an educational background in Islamic economics gained at Islamic universities, while the second group is studying at public universities and so do not have a background of this type. The study uses questionnaires to gather data and analyzes this data using a multiple linear regression model. Findings For the first group, this study finds that profit-sharing, religiosity, knowledge and financial information disclosure influence the intentions of Muslim students to save in Islamic banks. The results for the second group show that parental recommendation, profit sharing and religiosity influence the intentions of Muslim students without an Islamic economic background to save in Islamic banks. Practical implications The implications of this study are that the university environment can influence the intention of students to save in accounts at Islamic banks. As students form an important market segment for the banking industry as a new source of accounts and for future profitability, interested parties and in particular Islamic banks may wish to consider these results as part of their strategies for attracting customers. Originality/value The respondents of this study consist of Muslim students in Islamic and public universities in Indonesia. The different backgrounds of the students can describe intention levels in their assessments of Islamic banks.

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Section: Study Of Intention To Save In Islamic Bankssupporting

confidence: 75%

A study of intention to save in Islamic banks: the perspective of Muslim students

Nugraheni

Widyani

2020

JIMA

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“…(2017) The Significance of Internet Based Financial Information Disclosure on Corporates' Shares in Indonesia 108 23 Nassir Zadeh et al. (2018) Applying an Ontology-Augmenting XBRL Model to Accounting Information System for Business Integration 91 24 Al-Sartawi and Reyad (2019) Sustainability Risk Disclosure Practices of Listed Companies in Australia 62 25 Mishchenko (2020) The Development of a New Digital Business Reporting Standard - Inline XBRL 213 …”

Section: Resultsmentioning

confidence: 99%

The development of internet financial reporting publications: A concise of bibliometric analysis

Murdayanti

Khan

2021

Heliyon

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This paper identifies the main areas and the development of the field of internet financial reporting publications and to suggest future research directions. Internet use for corporate financial reporting represents a voluntary approach to consolidate printed sustainability reports which have increasingly been published by large companies in recent years. Using a bibliometric analysis, this paper examined a sample of 246 studies from Web of Science, Scopus, Emerald, Springer, Proquest, Ebsco, and Science Direct databases and only accepted articles and review paper were published in open access to identify research activity on internet financial reporting between 1998 until 2020. This review provides the most influential articles and authors based on their citations and publications as well as their importance within the network through network visualization, overlay visualization, and density visualization. The co-authorship analysis shows 208 authors who have connected each other, the co-organization analysis resulted 76 organizations which write article about internet financial reporting and co-occurrence analysis of keywords, the results found that 669 keywords divided into 11 clusters. The analysis which uses bibliometric analysis develops the status of internet financial reporting, this is a research field in a precise way through the visualization of emerging trend and currently focused on topics. The results of analysis also have recommended some variables which can be used in further research, and it is very helpful to find knowledge basis and detect the future research directions in this area.

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“…Some of these studies have analyzed the impact of the online disclosure on the company’s performance (Al-Sartawi, and Reyad, 2019). Other researchers have studied the effect of information’s disclosure through the Web on the information asymmetry (Chang et al , 2008; Cormier et al , 2009; Yoon et al , 2011; Blankespoor et al , 2014; Gajewski and Li, 2015).…”

Section: Introductionmentioning

confidence: 99%

Web-based disclosure and the cost of debt: MENA countries evidence

Abdi

Omri

2020

JFRA

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Purpose The aim of this study is to investigate the effect of web - based disclosure on the cost of debt for the MENA region setting. Design/methodology/approach The sample of this paper consists of 237 MENA listed non-financial companies for the year 2017. Multiple regression models were used to examine the impact of online disclosure on the cost of debt. Content analysis is used to measure the extent of web-based disclosure. Findings The results reveal that there is a negative and significant association between the web-based disclosure and the company’s cost of debt. These results support the hypothesis of the economic utility of the information disclosed on the website for creditors in this region. Practical implications The results of the study have important implications for managers in the MENA region. It is necessary for managers to improve the company’s transparency through web-based disclosure. The companies must benefit from the different technologies offered by the Internet in order to offer to the creditors unlimited access to up to date information. In fact, web-based disclosure may mitigate the information asymmetry, the uncertainty of creditors and, consequently, reduces the cost of debt. 10; 10;Moreover, the results of the study provide empirical evidence for the advantages of voluntary web-based disclosure. The results highlight the importance to companies and regulators of understanding the benefits of using the website as a means of information disclosure. The regulators in MENA countries can rely on these results to establish suitable policies to improve the quality of web-based disclosure. The regulators need also to put in rules in relation to the online disclosure. In fact, an understanding of web-based disclosure is important for regulators and companies. Given the positive effect of online disclosure (the reduction of the cost of debt), knowledge about the economic consequences of web-based disclosure would enable companies in the MENA region to optimize their online disclosure policies. Originality/value This study, added to the existing literature by examining the consequences of online disclosure practices in MENA countries. Most previous studies conducted in this region were limited to analyzing the determinants of the company’s web-based disclosure. This paper would extend the literature on the online disclosure practices by investigating the association between these practices and the cost of debt in a developing economics: the MENA region. Previous studies were limited to testing this association only in developed countries.

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The relationship between the extent of online financial disclosure and profitability of Islamic banks

Cited by 41 publications

References 43 publications

A study of intention to save in Islamic banks: the perspective of Muslim students

A study of intention to save in Islamic banks: the perspective of Muslim students

The development of internet financial reporting publications: A concise of bibliometric analysis

Web-based disclosure and the cost of debt: MENA countries evidence

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