Developing an accountability disclosure index for Malaysian state Islamic religious concils (SIRCS): quantity and quality / Rosnia Masruki, Khaled Hussainey and Doaa Aly

• Main Authors: Masruki, Rosnia, Hussainey, Khaled, Aly, Doaa
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2018
• Subjects: Demographic surveys; Races. Including race as a social group and race relations in general
• Online Access: https://ir.uitm.edu.my/id/eprint/30283/1/30283.pdf; https://ir.uitm.edu.my/id/eprint/30283/
• Institution: Universiti Teknologi Mara

This study aims to develop Accountability Disclosure Index (ADI) for Malaysian State Islamic Religious Councils (SIRC), concerning both quantity and quality. In this case, the quality of disclosure items was developed based on the qualitative characteristics, which rely on the International Financia...