Che Azmi, Anna Azriati and Rosman, Romzie and Omar, Normah (2021) Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks. Journal of Islamic Accounting and Business Research, 12 (8). pp. 1146-1164. ISSN 1759-0817, DOI https://doi.org/10.1108/JIABR-09-2020-0287.
Full text not available from this repository.Abstract
Purpose The purpose of this study is to understand the reasons behind the different patterns of ShariMODIFIER LETTER LEFT HALF RINGah non-compliant income (SNCI) disclosures amongst Islamic banks and, in particular, the extent to which Islamic banks make SNCI disclosures. The process involved in gaining and maintaining moral legitimacy forms the framework for this study. Design/methodology/approach Interviews were conducted with managers of Islamic banks involved in the reporting of SNCI in company annual reports. Findings The interview findings show that Islamic banks prefer to use procedures to gain and enhance moral legitimacy amongst their customers, business partners and staff. The constraints and challenges that Islamic banks face in SNCI reporting make this a popular means of securing moral legitimacy. However, these practices may not lead to enhanced and more communicative SNCI disclosures by Islamic banks. Originality/value To the best of the authors' knowledge, this is the first study that explains the motivations behind SNCI reporting by Islamic banks and frames these motivations under the moral legitimacy framework.
| Item Type: | Article |
|---|---|
| Funders: | Accounting Research Institute [600-RMI/ARI_IRES 5/3 (55/2016)] |
| Uncontrolled Keywords: | Islamic banks; Moral legitimacy; SNCI reporting |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > Business |
| Divisions: | Faculty of Business and Economics > Department of Accounting |
| Depositing User: | Ms Zaharah Ramly |
| Date Deposited: | 29 Aug 2022 07:16 |
| Last Modified: | 29 Aug 2022 07:16 |
| URI: | http://eprints.um.edu.my/id/eprint/35114 |
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