Nsidering various wells, making use of the cyclic depressurization strategy.Author Contributions: Methodology, T.L. and J.Y.L.; original draft preparation, T.L.; supervision and critique writing, H.A.S.; funding acquisition, T.A. All authors have read and agreed for the published version in the manuscript. Funding: This investigation was funded by Korea Institute of Geosciences and Mineral Resources(GP2021011). This perform was also supported by the National Research Foundation of Korea (NRF) grant funded by the Korean government (MSIP) (NRF-2019R1F1A1056632). Institutional Evaluation Board Statement: Not applicable. Informed Consent Statement: Not applicable. Data Availability Statement: The information presented in this study are readily available upon request from the corresponding author. Conflicts of Interest: The authors declare no conflict of interest.
Journal ofRisk and Monetary ManagementArticleThe Determinants of Investment DNQX disodium salt manufacturer Account Holders’ Disclosure in Islamic Banks: International EvidenceRaoudha Saidani 1 , Neila Boulila Taktak 1 and Khaled Hussainey two, Division of Accounting, Institute of Sophisticated Company Research (IHEC Carthage), University of Carthage, Carthage 1054, Tunisia; [email protected] (R.S.); [email protected] (N.B.T.) Division of Accounting and Economic Management, Faculty of Business enterprise and Law, University of Portsmouth, Portsmouth PO1 2UP, UK Correspondence: [email protected]: Saidani, Raoudha, Neila Boulila Taktak, and Khaled Hussainey. 2021. The Determinants of Investment Account Holders’ Disclosure in Islamic Banks: International Evidence. Journal of Risk and Economic Management 14: 564. https://doi.org/10.3390/jrfm 14110564 Academic Editors: Md. Hafij Ullah and Thanasis Stengos Received: 18 October 2021 Accepted: 18 November 2021 Published: 22 NovemberAbstract: Within this paper, we supply a novel contribution to Islamic accounting literature by examining the determinants of Investment Account Holder (IAH) disclosure in Islamic banks’ annual reports. Employing information from Islamic banks around the planet, our regression analysis shows that the degree of IAH funds, the return on IAH funds, adoption of AAOIFI standards, liquidity level, bank size and ownership have a good significant relationship with IAHs’ disclosure level. Our findings could be valuable for IAHs, regulatory bodies and info users generally as they aid them to understand IAH practices in Islamic banks and also the key incentives of managers to disclose IAHs’ info. The present study presents an original contribution for the Islamic accounting literature because it will be the 1st one–to the top of our knowledge–that investigates the partnership amongst the specificities of Islamic banks plus the extent of IAH disclosure. Keywords and phrases: Investment Account Holders; AAOIFI standards; disclosure; Islamic banks1. Introduction Disclosure is an essential communication channel that reduces facts asymmetry involving insiders and outsiders and, hence, could increase stakeholders’ decisionmaking process. Investment account deposits will be the main sources of funds for Islamic banks. Investment Account Holders (IAHs) are crucial stakeholders in Islamic banks; on the other hand, they don’t have the correct to monitor the management of their funds. The only handle mechanism for the IAHs would be the information incorporated inside the annual report about IAHs. Therefore, it is actually necessary to examine what drives IAHs’ disclosure. Literature has focused extensively on variables Compound 48/80 In Vitro affecting corpora.