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Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks

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 gai...

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Main Authors: Che Azmi, Anna Azriati, Rosman, Romzie, Omar, Normah
Format: Article
Published: Emerald 2021
Subjects:
HB Economic Theory
Business
Online Access:http://eprints.um.edu.my/35114/
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spelling my.um.eprints.351142022-08-29T07:16:46Z http://eprints.um.edu.my/35114/ Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks Che Azmi, Anna Azriati Rosman, Romzie Omar, Normah HB Economic Theory Business 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. Emerald 2021-11-04 Article PeerReviewed 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 <https://doi.org/10.1108/JIABR-09-2020-0287>. 10.1108/JIABR-09-2020-0287
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic HB Economic Theory
Business
spellingShingle HB Economic Theory
Business
Che Azmi, Anna Azriati
Rosman, Romzie
Omar, Normah
Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks
description 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.
format Article
author Che Azmi, Anna Azriati
Rosman, Romzie
Omar, Normah
author_facet Che Azmi, Anna Azriati
Rosman, Romzie
Omar, Normah
author_sort Che Azmi, Anna Azriati
title Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks
title_short Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks
title_full Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks
title_fullStr Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks
title_full_unstemmed Sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks
title_sort sharimodifier letter left half ringah non-compliant income disclosures and the moral legitimacy strategies of islamic banks
publisher Emerald
publishDate 2021
url http://eprints.um.edu.my/35114/
_version_ 1744649214217945088
score 13.211869

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