Embracing maqasid Shari'ah via integrated via integrated reporting: the case of Islamic banks in Malaysia
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Financial reporting has undergone tremendous development in the last couple of years. It traditionally discloses financial results that mainly consist of income statement, balance sheet, and cash flow. This information aids its shareholders, customers as well as the public to assess and measure the financial performance of the corporation or organization. It also informs them of the resource allocation, investment decision that affects the business operations in that particular year. However, such format of reporting has in recent years faced disruption due to the introduction of Integrated Reporting (IR). The style of reporting under IR is that it reports not only financial but non-financial information. It gives emphasis on value creation and sustainability as well as future outlook of a company via its short-, medium-, and long-term planning.
Financial reporting , Maqasid Shari'ah , Integrated reporting , Islamic banks , Malaysia
Kasri, Noor Suhaida and Kamal, Muhammad Syukqran. (2021). Embracing maqasid Shari'ah via integrated via integrated reporting: the case of Islamic banks in Malaysia. In Toseef Azid, Murniati Mukhlisin, Nashr Akbar & Muhammad Tahir (Eds.), Monetary policy, Islamic finance, and Islamic corporate governance: an international overview (pp. 267-290). United Kingdom: Emerald Publishing Limited.
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