What is it about?

The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia. Further, the study examines the relationship between voluntary disclosure and company characteristics (i.e. size of company, profitability, type of auditor, type of industry and ownership structure).

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Why is it important?

The findings might be used by regulators to set regulations that encourage the quantity and quality of disclosure practice of Shariah-compliant companies to expand the scope of disclosure related to religious activities.

Perspectives

This study measures voluntary disclosure using the disclosure index based on Indonesian regulations. I expect this research may represent the new quantity and quality measurement of Shariah-compliant companies in Indonesia, which may differ from previous Indonesian studies.

Mrs Peni Nugraheni
universitas muhammadiyah yogyakarta indonesia

Read the Original

This page is a summary of: Implications of Shariah on the voluntary disclosure of Indonesian listed companies, Journal of Financial Reporting and Accounting, July 2014, Emerald,
DOI: 10.1108/jfra-11-2011-0018.
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