Developing an accountability disclosure index for Malaysian state Islamic religious concils (SIRCS): quantity and quality / Rosnia Masruki, Khaled Hussainey and Doaa Aly

• Glavni autori: Masruki, Rosnia (Autor), Hussainey, Khaled (Autor), Aly, Doaa (Autor)
• Format: Knjiga
• Izdano: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, 2018-04.
• Teme: Article; PeerReviewed
• Online pristup: Link Metadata

This study aims to develop Accountability Disclosure Index (ADI) for Malaysian State Islamic Religious Councils (SIRC), concerning both quantity and quality. In this case, the quality of disclosure items was developed based on the qualitative characteristics, which rely on the International Financia...