This study is the first to use both Gray and Hofstede models in the context of IBs around the world. It also the first to explore the impact of culture on three different disclosure levels for IBs.
El-Halaby, S., Hussainey, K. and Al-Maghzom, A. (2017), "Multi-Disclosures in the Context of National Cultures: Evidence from Islamic Banks", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 20), Emerald Publishing Limited, pp. 117-157. https://doi.org/10.1108/S1475-148820170000020005Download as .RIS
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