References
- Abdou, H. A., Muslem, O. A., & Ismal, R. (2014). Risk management practices in the republic of Yemen : Are Islamic banks different? Journal of Islamic Economics, Banking and Finance, 10(3), 46–22. https://doi.org/10.12816/0025952
- Abdullah, W. A. W., Percy, M., & Stewart, J. (2014). Corporate governance disclosure practices of Islamic banks: The Case of Islamic banks in the Southeast Asian and the Gulf Cooperation Council region. In Journal of International Accounting Research (JIAR) Conference.
- Abdullah, W. A. W., Percy, M., & Stewart, J. (2015). Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions. Journal of Contemporary Accounting and Economics, 11(3), 262–279. https://doi.org/10.1016/j.jcae.2015.10.001
- Abeywardana, N. L. E., & Panditharathna, K. M. (2016). The extent and determinants of voluntary disclosures in annual reports : Evidence from banking and finance companies in Sri Lanka. Accounting and Finance Research, 5(4), 147. https://doi.org/10.5430/afr.v5n4p147
- Ahamed, M. M. (2017). Asset quality, non-interest income, and bank profitability : Evidence from Indian banks. Economic Modelling, 63(1), 1–14. https://doi.org/10.1016/j.econmod.2017.01.016
- Ahmad, N. S. M., & Ben Daw, A. S. D. (2015). Compliance with AAOIFI guidelines in general presentation and disclosure by Libyan Islamic banks. World Journal of Entrepreneurship, Management and Sustainable Development, 11(2), 90–99. https://doi.org/10.1108/WJEMSD-06-2014-0015
- Akhtar, M., Ali, K., & Sadaqat, S. (2011). Factors influencing the profitability of Islamic banks of Pakistan. International Research Journal of Finance and Economics, 66(66), 1–8. http://joc.hcc.edu.pk/faculty_publications/IRJFE_66_12.pdf
- Alanezi, F. S. (2009). Factors influencing Kuwaiti companies’ internet financial reporting. Journal of Economic & Administrative Sciences, 25(2), 44–78. https://doi.org/10.1108/10264116200900007
- Albertazzi, U., & Gambacorta, L. (2010). Bank profitability and taxation. Journal of Banking and Finance, 34(11), 2801–2810. https://doi.org/10.1016/j.jbankfin.2010.06.003
- Al-Damir, N. A. S. (2014). Factors affecting the profitability of Islamic banks in GCC countries (Doctoral dissertation, Universiti Utara Malaysia). Universiti Utara Malaysia. Malaysia. http://etd.uum.edu.my/id/eprint/4888
- Al-Homaidi, E. A., Almaqtari, F. A., Ahmad, A., & Tabash, M. I. (2019). Impact of corporate governance mechanisms on financial performance of hotel companies: Empirical evidence from India. African Journal of Hospitality, Tourism and Leisure, 8(2), 1–22. https://www.ajhtl.com/uploads/7/1/6/3/7163688/article_31_vol_8_2__2019_uae.pdf
- Al-Homaidi, E. A., Almaqtari, F. A., Yahya, A. T., & Khaled, A. S. D. (2020). Internal and external determinants of listed commercial banks’ profitability in India: Dynamic GMM Approach. International Journal of Monetary Economics and Finance, 13(1), 34–67. https://doi.org/10.1504/ijmef.2020.10025082
- Al-homaidi, E. A., Tabash, M. I., Al-ahdal, W. M., Farhan, N. H. S., & Khan, S. H. (2020). The Liquidity of Indian Firms : Empirical Evidence of 2154 Firms. Journal of Asian Finance, Economics and Business, 7(1), 19–27. https://doi.org/10.13106/jafeb.2020.vol7.no1.19
- Al-homaidi, E. A., Tabash, M. I., Farhan, N. H., & Almaqtari, F. A. (2019). The determinants of liquidity of Indian listed commercial banks : A panel data approach. Cogent Economics & Finance, 7(1), 1–20. https://doi.org/10.1080/23322039.2019.1616521
- Al-homaidi, E. A., Tabash, M. I., Farhan, N. H. S., & Almaqtari, F. A. (2018). Bank-specific and macro-economic determinants of profitability of Indian commercial banks : A panel data approach. Cogent Economics & Finance, 6(1), 1–26. https://doi.org/10.1080/23322039.2018.1548072
- Aljifri, K., Alzarouni, A., Ng, C., & Tahir, M. I. (2014). The association between firm characteristics and corporate financial disclosures: Evidence from uae companies. The International Journal of Business and Finance Research, 8(2), 101–124. https://ssrn.com/abstract=2322965
- Almaqtari, F. A., Al-Homaidi, E. A., Tabash, M. I., & Farhan, N. H. (2019). The determinants of profitability of Indian commercial banks: A panel data approach. International Journal of Finance and Economics, 24(1), 168–185. https://doi.org/10.1002/ijfe.1655
- Almus, M., & Nerlinger, E. A. (1999). Growth of new technology-based firms : Which factors matter? growth of new technology-based. Springer, 13(2), 141–154. https://doi.org/10.1023/A:1008138709724
- Al-sartawi, A. M. A. M., & Reyad, S. M. R. (2019). The relationship between the extent of online fi nancial disclosure and pro fi tability of Islamic banks. Journal of Financial Reporting and Accounting, 17(2), 343–362. https://doi.org/10.1108/JFRA-11-2017-0103
- Al‐Shammari, B. (2013). An investigation of voluntary disclosure by Kuwaiti Shariah‐compliant companies. Journal of Economic and Administrative Sciences, 29(1),21-41. https://doi.org/10.1108/10264111311319213
- Alturki, K. H. (2014). Voluntary disclosure by Saudi companies. Research Journal of Finance and Accounting, 5(20), 77–94. https://www.iiste.org/
- Amalina, W., Abdullah, W., Percy, M., & Stewart, J. (2013). Shari’ah disclosures in Malaysian and Indonesian Islamic banks The Shari’ah governance system. Journal of Islamic Accounting and Business Research, 4(2), 100–131. https://doi.org/10.1108/JIABR-10-2012-0063
- Amran, A., Fauzi, H., Purwanto, Y., Darus, F., Yusoff, H., Zain, M. M., Naim, D. M. A., & Nejati, M. (2017). Social responsibility disclosure in Islamic banks : A comparative study of Indonesia and Malaysia. Journal of Financial Reporting and Accounting, 15(1), 99–115. https://doi.org/10.1108/JFRA-01-2015-0016
- Athanasoglou, P. P., Brissimis, S. N., & Delis, M. D. (2008). Bank-specific, industry-specific and macroeconomic determinants of bank profitability. Journal of International Financial Markets, Institutions and Money, 18(2), 121–136. https://doi.org/10.1016/j.intfin.2006.07.001
- Azhar Rosly, S., & Afandi Abu, B. M. (2003). Performance of Islamic and mainstream banks in Malaysia. International Journal of Social Economics, 30(12), 1249–1265. https://doi.org/10.1108/03068290310500652
- Barrett, M. (1977). The extent of disclosure in annual report of large companies in seven countries. The International Journal of Accounting, 12(2), 1–25. http://www.eurojournals.com/ejsr.html
- Barros, C. P., Boubaker, S., & Hamrouni, A. (2013). Corporate governance and voluntary disclosure in France. Journal of Applied Business Research (JABR), 29(2), 561-578. https://doi.org/10.19030/jabr.v29i2.7657
- Bashir, A. H. (2003). Determinants of profitability in Islamic banks : Some evidence from the Middle East. Islamic Economic Studies, 11(1), 32–57. https://doi.org/10.1017/CBO9781107415324.004
- Ben Selma Mokni, R., & Rachdi, H. (2014). Assessing the bank profitability in the MENA region. International Journal of Islamic and Middle Eastern Finance and Management, 7(3), 305–332. https://doi.org/10.1108/IMEFM-03-2013-0031
- Ben Slama Zouari, S., & Boulila Taktak, N. (2014). Ownership structure and financial performance in Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 7(2), 146–160. https://doi.org/10.1108/IMEFM-01-2013-0002
- Bintawim, B., & Saud, S. (2011). Performance analysis of islamic banking: Some evidence from Saudi Arabian banking sector. ASian-Pacific Economic Literature, 5(1), 87–95. https://scholar.google.com/scholar?cluster=7100699489001162621&hl=en&as_sdt=0,5
- Bose, S., Saha, A., Zaman, H., & Islam, S. (2017). Non-financial disclosure and market-based firm performance: The initiation of financial inclusion Sudipta. Journal of Contemporary Accounting & Economics, 13(3), 263–281. https://doi.org/10.1016/j.jcae.2017.09.006
- Bouzgarrou, H., Jouida, S., & Louhichi, W. (2017). Bank profitability during and before the financial crisis : Domestic vs. foreign banks. Research in International Business and Finance, 44(1), 26-39. https://doi.org/10.1016/j.ribaf.2017.05.011
- Boyd, J. H., & Runkle, D. E. (1993). Size and performance of banking firms. Testing the predictions of theory. Journal of Monetary Economics, 31(1), 47–67. https://doi.org/10.1016/0304-3932(93)90016-9
- Cevik, S., & Charap, J. (2011). The behavior of conventional and Islamic bank deposit returns in Malaysia and Turkey. International Monetary Fund, (11–156). https://ssrn.com/abstract=1886907
- Chen, S., Chen, M., & Wei, H. (2017). Financial performance of Chinese airlines: Does state ownership matter? Journal of Hospitality and Tourism Management, 33(1), 1–10. https://doi.org/10.1016/j.jhtm.2017.08.001
- Cooke, T. E. (1989). Voluntary corporate disclosure by Swedish companies. Journal of International Financial Management & Accounting, 1(2), 171–195. https://doi.org/10.1111/j.1467-646X.1989.tb00009.x
- Courtis, J. (1979). Annual report disclosure in New Zealand: analysis of selected corporate attributes. University of New England, Department of Accounting & Financial Management.
- Darmadi, S. (2013). Corporate governance disclosure in the annual report : An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295
- de Mendonça, H. F., & da Silva, R. B. (2018). Effect of banking and macroeconomic variables on systemic risk: An application of ΔCOVAR for an emerging economy. North American Journal of Economics and Finance, 43, 141–157. https://doi.org/10.1016/j.najef.2017.10.011
- Demirgiic, A., & Huizinga, H. (1999). Determinants of Commercial Bank Interest Margins and Profitability : Some International Evidence, 139(2), 379-408. https://doi.org/10.1093/wber/13.2.379
- Dewaelheyns, N., & Van Hulle, C. (2010). Internal Capital Markets and Capital Structure : Bank versus Internal Debt, 1–44. https://doi.org/10.1111/j.1468-036X.2008.00457.x
- Dietrich, A., & Wanzenried, G. (2011). Determinants of bank profitability before and during the crisis: Evidence from Switzerland. “Journal of International Financial Markets, Institutions & Money,”, 21(3), 307–327. https://doi.org/10.1016/j.intfin.2010.11.002
- Djalilov, K., & Piesse, J. (2016). Determinants of bank profitability in transition countries : What matters most? Research in International Business and Finance, 38(1), 69–82. https://doi.org/10.1016/j.ribaf.2016.03.015
- Efobi Uchenna, R., Bwala, A., . R., . E. U., & Alheri, B. (2013). Voluntary information disclosure practices of listed companies in Nigeria. Institution of Chartered Accountants of Nigeria-ICAV Journal of Accounting & Finance, 2(1), 13–30. http://dx.doi.org/10.2139/ssrn.2378577
- Fan, L. W., Pan, S. J., Liu, G. Q., & Zhou, P. (2017). Does energy efficiency affect financial performance? Evidence from Chinese energy-intensive firms. Journal of Cleaner Production, 151(1), 53–59. https://doi.org/10.1016/j.jclepro.2017.03.044
- Farook, S., Hassan, M. K., & Lanis, R. (2011). Determinants of corporate social responsibility disclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2), 114–141. https://doi.org/10.1108/17590811111170539
- Finger, M., Gavious, I., & Manos, R. (2018). Environmental risk management and financial performance in the banking industry: A cross-country comparison. Journal of International Financial Markets, Institutions & Money, 52(1), 240–261. https://doi.org/10.1016/j.intfin.2017.09.019
- Fredriksson, A., & Moro, A. (2014). Bank – SMEs relationships and banks ’ risk-adjusted profitability. Journal of Banking & Finance, 41(1), 67–77. https://doi.org/10.1016/j.jbankfin.2013.12.026
- Garson, G. D. (2012). Testing statistical assumptions. Statistical associates publishing.
- Gestel, V., & Baesens, B. (2009). Credit risk management: Basic concepts, financial risk components, rating analysis, models, economic and regulatory capital. Oxford University Press Inc..
- Haji, A. A., & Ghazali, N. A. M. (2013). The quality and determinants of voluntary disclosures in annual reports of Shari’ah compliant companies in Malaysia. Humanomics, 29(1), 24–42. https://doi.org/10.1108/08288661311299303
- Harahap, S. S. (2003). The disclosure of Islamic values – annual report. The analysis of Bank Muamalat Indonesia’s annual report, Managerial Finance, 29(7), 70-89. https://doi.org/10.1108/03074350310768355
- Haron, S. (2004). Determinants of Islamic bank profitability. Global Journal of Finance and Economics., 1(1), 1–22. https://ie.um.ac.ir/images/329/Articles/Others/Latin/Determinants%20of%20Islamic%20Bank%20Profitability.pdf2.pdf
- Harun, M. S. B. (2016). The impact of corporate governance and its consequences on CSR disclosure: Empirical Evidence From Islamic Banks in GCC. University of Plymouth, England. https://pearl.plymouth.ac.uk/handle/10026.1/6608
- Hassan, A., & Harahap, S. S. (2010). Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3),203–227. https://doi.org/10.1108/17538391011072417
- Hassan, M. K., & Bashir, A.-H. M. (2005). Determinants of Islamic banking profitability. Islamic Perspectives on Wealth Creation, 7(2), 118–140. https://doi.org/10.3366/edinburgh/9780748621002.003.0008
- Hassoune, A. (2002). Islamic banks’ profitability in an interest-rate cycle. International Journal of Islamic Financial Services, 4(2), 1–13. http://www.iaif.ir/images/khareji/articles/bank/76.pdf
- Hauke, J., & Kossowski, T. (2011). Comparison of values of Pearson’s and Spearman’s correlation coefficients on the same sets of data. Quaestiones Geographicae, 30(2), 87–93. https://doi.org/10.2478/v10117-011-0021-1
- Hawashe, A. A. (2016). Commercial banks’ attributes and annual voluntary disclosure: The case of Libya. International Journal of Accounting and Financial Reporting, 5(2), 208–233. https://doi.org/10.5296/ijafr.v5i2.8684
- Hawashe, A. A.-M. (2016). Voluntary information disclosure in the annual reports of Libyan’S commercial banks: A longitudinal analysis approach. European Journal of Accounting, Auditing and Finance Research, 4(22), 22–48. https://www.eajournals.org/
- Hawashe, A. A.-M.-M. (2014). An evaluation of voluntary disclosure in the annual reports of commercial banks: Empirical evidence from Libya. In Salford Postgraduate Annual Research Conference.
- Hossain, M. (2008). The extent of disclosure in annual reports of banking companies: The case of India.European Journal of Scientific Research, 23(4), 660−681. http://hdl.handle.net/10576/10429
- Hossain, M., & Adams, M. (1995). Voluntary financial disclosure by Australian listed companies. Australian Accounting Review, 5(10), 45–55. https://doi.org/10.1111/j.1835-2561.1995.tb00381.x
- Hossain, M., & Hammami, H. (2009). Voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting, 25(2), 255-265. https://doi.org/10.1016/j.adiac.2009.08.002
- Hossain, M., & Taylor, P. J. (2007). THE EMPIRICAL EVIDENCE OF THE VOLUNTARY INFORMATION DISCLOSURE IN THE ANNUAL REPORTS OF BANKING COMPANIES: THE CASE OF BANGLADESH. Corporate Ownership and Control, 4(3), 111-125. https://doi.org/10.22495/cocv4i3p10
- Hull, J. C. (2012). Risk management and financial institutions. 733(+ Web Site), John Wiley & Sons.
- Javaid, S., & Alalawi, S. (2018). Performance and profitability of Islamic banks In Saudi Arabia: An empirical analysis. Asian Economic and Financial Review, 8(1), 38–51. https://doi.org/10.18488/journal.aefr.2018.81.38.51
- Kimutai, T. N. (2014). Effect of Islamic Banking on Financial Performance of Commercial Banks in Kenya.
- Köster, H., & Pelster, M. (2017). Financial penalties and bank performance R. Journal of Banking and Finance, 79(1), 57–73. https://doi.org/10.1016/j.jbankfin.2017.02.009
- Kribat, M., Burton, B., & Crawford, L. (2013). Evidence on the nature, extent and determinants of disclosures in Libyan banks’ annual reports. Journal of Accounting in Emerging Economies, 3(2), 88–114. https://doi.org/10.1108/20421161311288839
- Kribat, M. M. (2009). Financial disclosure practices in developing countries: evidence from the Libyan banking sector (Doctoral dissertation, University of Dundee)
- Kumari, P., & Pattanayak, J. K. (2017). Linking earnings management practices and corporate governance system with the firms’ financial performance. Journal of Financial Crime, 24(2), 223–241. https://doi.org/10.1108/JFC-03-2016-0020
- Lee, C., & Hsieh, M. (2013). The impact of bank capital on profitability and risk in Asian banking. Journal of International Money and Finance, 32(1), 251–281. https://doi.org/10.1016/j.jimonfin.2012.04.013
- Louzis, D. P., Vouldis, A. T., & Metaxas, V. L. (2012). Macroeconomic and bank-specific determinants of non-performing loans in Greece : A comparative study of mortgage, business and consumer loan portfolios. Journal of Banking and Finance, 36(4), 1012–1027. https://doi.org/10.1016/j.jbankfin.2011.10.012
- Majid, N. H. A., & Ismail, A. G. (2008). Determinants of disclosure quality in Islamic banks. IslamicEconomics and FinanceResearchGroup, 1–14.
- Malichov, E., & Mária, Ď. (2015). Evaluation of financial performance of enterprises in IT sector. Procedia Economics and Finance, 34(15), 238–243. https://doi.org/10.1016/S2212-5671(15)01625-1
- Marston, C. (1986). Financial Reporting Practices in India. Croom Helm, London.
- Meutia, I., & Febrianti, D. (2017). Islamic social reporting in Islamic banking: Stakeholders theory perspective. In Web of conferences (Vol. 34). EDP Sciences. https://doi.org/10.1051/shsconf/20173412001
- Mgammal, M. H. (2017). The effect of ownership structure on voluntary disclosure. Evidence from Saudi Arabia, 5(2). https://doi.org/10.18178/joams.5.2.138-151
- Mgammal, M. H. H. (2011). Voluntary disclosure and ownership structure among Saudi Arabia companies.
- Moin, M. S. (2008). Performance of Islamic banking and conventional banking in Pakistan: A comparative study. Master’s Degree Project, University of Skovde.
- Morekwa Nyamongo, E., & Temesgen, K. (2013). The effect of governance on performance of commercial banks in Kenya: A panel study. Corporate Governance: The International Journal of Business in Society, 13(3), 236–248. https://doi.org/10.1108/CG-12-2010-0107
- Musleh Al-Sartawi, A. M. A., & Sanad, Z. (2019). Institutional ownership and corporate governance: Evidence from Bahrain. Afro-Asian Journal of Finance and Accounting, 9(1), 101–115. https://doi.org/10.1504/AAJFA.2019.096916
- Mutiva, J. M., Ahmed, A. H., & Muiruri-Ndirangu, J. W. (2015). The Relationship between Voluntary Disclosure and Financial Performance of Companies Quoted At the Nairobi Securities Exchange. International Journal of Managerial Studies and Research (IJMSR), 3(6), 171–195. www.arcjournals.org
- Naceur, S. B. (2003). The determinants of the Tunisian banking industry profitability: Panel evidence. Universite Libre de Tunis Working Papers, 1–17. http://www.mafhoum.com/press6/174E11.pdf
- Olson, D., & Zoubi, T. (2017). Convergence in bank performance for commercial and Islamic banks during and after the Global Financial Crisis. Quarterly Review of Economics and Finance, 65, 71–87. https://doi.org/10.1016/j.qref.2016.06.013
- Ompusunggu, J. (2016). The Effect of Profitability to the Disclosure of Corporate Social Responsibility (CSR Disclosure) on Mining Companies Listed on Indonesian Stock Exchange (BEI) in the Year 2010-2012. IOSR Journal of Business and Management (IOSR-JBM), 18(6), 69–78. https://doi.org/10.9790/487X-1806016978
- Ozili, P. K., & Uadiale, O. (2017). Ownership concentration and bank profitability. Future Business Journal, 3(2), 159–171. https://doi.org/10.1016/j.fbj.2017.07.001
- Parab, C. R., & Patil, M. R. (2018). Credit risk and public and private banks’ performance in India: A Panel Approach. Journal of Arts, Science & Commerce.
- Pasiouras, F., & Kosmidou, K. (2007). Factors influencing the profitability of domestic and foreign commercial banks in the European Union. Research in International Business and Finance 21, 21(2), 222–237. https://doi.org/10.1016/j.ribaf.2006.03.007
- Peng, J., Jeng, V., Wang, J. L., & Chen, Y. (2017). The impact of bancassurance on efficiency and profitability of banks : Evidence from the banking industry in Taiwan. Journal of Banking and Finance, 80, 1–13. https://doi.org/10.1016/j.jbankfin.2017.03.013
- Petria, N., Capraru, B., & Ihnatov, I. (2015). Determinants of banks ’ profitability : Evidence from EU 27 banking systems. Procedia Economics and Finance, 20(15), 518–524. https://doi.org/10.1016/S2212-5671(15)00104-5
- Rahman, A. A., & Bukair, A. A. (2013). The influence of the Shariah supervision board on corporate social responsibility disclosure by Islamic banks of Gulf Co-operation Council countries. Asian Journal of Business and Accounting, 6(2),65-104. https://ajba.um.edu.my/article/view/2678
- Rahman, R. A., Saimi, N. S., & Danbatta, B. L. (2016). Determinants of ethical identity disclosure in Islamic banks: An analysis of practices in Bahrain and Malaysia. Jurnal Pengurusan, 46, 13–22. https://doi.org/10.17576/pengurusan-2016-46-02
- Raida, C., Hamadi, M., & Sarra, M. (2017). Determinants of CSR disclosure of Tunisian listed banks: A multi support analysis. Social Responsibility Journal.
- Rao, K. S., Desta, K. K., Studies, M., Pradesh, A., Studies, M., & Pradesh, A. (2016). Disclosure practices and profitability of commercial banks in Ethiopia. International Journal of Commerce and Management Research, 2(8), 76–80. http://www.managejournal.com/archives/2016/vol2/issue8/2-8-37
- Rashid, Z., & Aikaeli, J. (2015). Relationship between Profitability and Voluntary Disclosure: A Case of Banks in Kenya. Department of Economics, University of Dar es Salaam, Tanzania. https://doi.org/http://dx.doi.10.2139/ssrn.2706027
- Rini. (2014). Financial reporting quality on Indonesia Islamic banks: An internal stakeholders perception. Global Review of Islamic Economics and Business, 2(1), 15–28. https://doi.org/10.14421/grieb.2014.021-02
- Rivard, J. R., & Thomas, C. R. (1997). The effect of interstate banking on large bank holding company profitability and risk. Journal of Economics and Business, 49(1), 61–76. https://doi.org/10.1016/S0148-6195(96)00041-0
- Robin, I., Salim, R., & Bloch, H. (2018). Financial performance of commercial banks in the post-reform era: Further evidence from Bangladesh. Economic Analysis and Policy, 58, 43–54. https://doi.org/10.1016/j.eap.2018.01.001
- Roman, A., & Camelia, A. (2015). The impact of bank-specific factors on the commercial banks liquidity : Empirical evidence from CEE countries. Procedia Economics and Finance, 20(15), 571–579. https://doi.org/10.1016/S2212-5671(15)00110-0
- Rouf, A., Hasan, S., & Ahmed, A. A. A. (2014). Financial reporting practices in the textile manufacturing sectors of Bangladesh. ABC Journal of Advanced Research, 3(2), 57–67. https://doi.org/10.15590/abcjar/2014/v3i2/54979
- Saona, P. (2016). Intra- and extra-bank determinants of Latin American Banks ’ pro fi tability. International Review of Economics and Finance, 45, 197–214. https://doi.org/10.1016/j.iref.2016.06.004
- Sapuan, N. M., Ramli, A. A., & Rahmdzey, M. (2013). A panel co integration analysis of bank profitability and bank-specific variables in Islamic banks. Proceedings of 3rd Asia-Pacific Business Research Conference 25-26 February 2013, Kuala Lumpur, Malaysia, ISBN: 978-1-922069-19-1.
- Shi, X., & Wu, Y. (2017). The effect of internal and external factors on innovative behaviour of Chinese manufacturing firms. China Economic Review, 46, S50–S64. https://doi.org/10.1016/j.chieco.2016.08.010
- Srairi, S. (2015). Corporate governance disclosure practices and performance of Islamic banks in GCC countries. Journal of Islamic Finance, 4(2). Retrieved from https://platform.almanhal.com/Reader/Ar- ticle/84311
- Tabash, M. I., & Anagreh, S. (2017). “ Do Islamic banks contribute to growth of the economy? Evidence from United Arab Emirates (UAE). https://doi.org/10.21511/bbs.12(1-1).2017.03
- Trad, N., Trabelsi, M. A., & Goux, J. F. (2017). Risk and profitability of Islamic banks: A religious deception or an alternative solution? European Research on Management and Business Economics, 23(1), 40–45. https://doi.org/10.1016/j.iedeen.2016.09.001
- Ullah, M. H. (2013). Compliance of AAOIFI guidelines in general presentation and disclosure in the financial statements of Islamic Banks in. International Journal of Social Science Research, 1(2), 111–123. https://doi.org/10.14239/IJSSR.2013.01205
- Wajdi Dusuki, A. (2008). Understanding the objectives of Islamic banking: A survey of stakeholders’ perspectives. International Journal of Islamic and Middle Eastern Finance and Management, 1(2), 132–148. https://doi.org/10.1108/17538390810880982
- Wardayati, S. M., & Wulandari, S. A. (2014). Comparisons and Differences of Level Islamic Social Reporting Disclosure Islamic Banking in Indonesia and Malaysia. http://repository.unej.ac.id/handle/123456789/79061
- Waters, D. (2011). Quantitative methods for business. London: Pearson Education Limited.
- Yahya, A. T., Akhtar, A., & Tabash, M. I. (2017). The impact of political instability, macroeconomic and bank-specific factors on the profitability of Islamic banks: An empirical evidence. Investment Management and Financial Innovations, 14(4), 30–39. https://doi.org/10.21511/imfi.14(4).2017.04
- Yuen, D. C. Y., Liu, M., Zhang, X., & Lu, C. (2009). A case study of voluntary disclosure by Chinese enterprises. Asian Journal of Finance and Accounting, 1(2), 118–145. Available at SSRN: https://ssrn.com/abstract=1894570
- Zelenyuk, N., Robert, F., & Pathan, S. (2017). Alignment of Interests, Voluntary Disclosure and Bank Lending, (39), 1–40.
- Zubairu, U. M., Sakariyau, O. B., & Dauda, C. K. (2012). Evaluation of social reporting practices of Islamic banks in Saudi Arabia. Electronic Journal of Business Ethics and Organization Studies, 17(1), 41–50. http://ejbo.jyu.fi/pdf/ejbo_vol17_no1_pages_41-50.pdf