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By employing the PCSE method, and we examine the two estimations. As shown in Table 6, the outcomes are pretty much the identical for all of the independent variables, except ownership, in comparison with our preceding GLS regressions benefits. For the two estimations, the variables IAHs, R_IAHs, AAOIFI, LIQ and SIZE are positively and considerably connected to IAH disclosure level.Table 6. Results of PCSE estimation. Variables IAHs R_IAHs AAOIFI LIQ ROA SIZE AGE GDP Personal continual Wald chi2(9) Number of obs Quantity of IBs Coef. 0.165 0.698 0.304 0.054 Std. Err. 0.027 0.213 0.014 0.030 0.083 0.005 0.001 0.001 0.029 0.069 z 6.140 three.280 21.060 1.830 pz 0.000 0.001 0.000 0.067 0.403 0.000 0.328 0.673 0.752 0.000 0.-0.0.032 0.001 0.-0.6.950 0.980 0.-0.009 -0.783.91 245-0.320 -5.Variable definitions (see Table 2). The significance levels are as follows: p 0.01, p 0.1.five. Conclusions In our paper, we supplied new empirical proof that the degree of IAH funds, the return on IAH funds, the AS-0141 Purity adoption of AAOIFI requirements as well as the liquidity level have positive considerable relationships together with the level of IAH disclosure inside the sampled Islamic banks. We found also that each bank size and ownership possess a constructive important relationship with all the degree of IAH disclosure. The findings of this study suggest a number of significant implications. Initially, this research extends the understanding about disclosure and transparency problems in relation with IAH facts in Islamic banks by examining the key IAH disclosure determinants. The outcomes of this study give sturdy assistance for the predictions of agency, stakeholder and signaling theories, which recommend that Islamic banks that adopt AAOIFI requirements with high levels of IAH funds, higher return on IAH funds and higher liquidity level are extra probably to disclose relevant IAH facts. Second, regulatory bodies in all nations should impose IAH disclosure Compound 48/80 Purity & Documentation specifications issued by the AAOIFI to be able to improve IAH reporting and boost comparability among Islamic banks from distinctive nations around the globe. Third, the findings is usually useful for IAHs as they enable them to know IAH practices in Islamic banks in the studied nations and the primary incentives of managers for IAH disclosure. Therefore, they assistance them to create improved investment decisions. Additionally, Islamic banks should really spend distinct focus to IAH reporting so that you can enhance IAHs’ self-confidence and avoid massive withdrawal of their funds. For that, they must offer a lot more relevant IAHs facts in their annual reports. This study yields new insights for regulatory bodies and information and facts users concerning the principal incentives of managers for enhanced IAH reporting. Certainly, it seems that high level of IAHs funds, high return on IAHs funds, adopting AAOIFI accounting requirements, higher degree of liquidity, larger and publicly held Islamic banks are the main things that motivate the managers of Islamic banks to report high levels of relevant IAH facts.J. Danger Economic Manag. 2021, 14,12 ofThis study contributes to Islamic accounting literature because it is definitely the 1st study to empirically investigate the determinants of IAH disclosure. Having said that, our sample is restricted to 10 nations as a result of information availability. For that reason, the generalization of our study is fairly limited. Ultimately, the study focuses mainly on financial variables except one particular regulatory variable (i.e., the adoption of AAOIFI standards). Therefore, in addition to these variables, future research could also cons.