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Embracing maqasid Shari'ah via integrated via integrated reporting: the case of Islamic banks in Malaysia

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dc.contributor.authorMuhammad Syukqran Kamal
dc.contributor.authorNoor Suhaida Kasri
dc.date.accessioned2021-10-28T03:50:53Z
dc.date.available2021-10-28T03:50:53Z
dc.date.issued2021
dc.description.abstractFinancial 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.en_US
dc.identifier.citationKasri, 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.en_US
dc.identifier.isbn9781800437869 (Online)
dc.identifier.urihttps://ikr.inceif.org/handle/INCEIF/3471
dc.languageEnglish
dc.language.isoenen_US
dc.publisherEmerald Publishing Limiteden_US
dc.rights2021. Emerald Publishing Limited
dc.sourceSEDONA
dc.subjectFinancial reportingen_US
dc.subjectMaqasid Shari'ahen_US
dc.subjectIntegrated reportingen_US
dc.subjectIslamic banksen_US
dc.subjectMalaysiaen_US
dc.titleEmbracing maqasid Shari'ah via integrated via integrated reporting: the case of Islamic banks in Malaysiaen_US
dc.typeChapter in Booken_US
dlc.maintopicIslamic accountingen_US
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.topic.maintopicIslamic accountingen_US
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