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| Abstract : Universiti Pendidikan Sultan Idris |
| This study aims to investigate the level of disclosure of Islamic banking in Bahrain by the web-based disclosure. The web-based disclosure method was implemented to determine the quantity of ?the level of web-based disclosure of Islamic banks in Bahrain? by using an index that consists of 90 items. The findings of the 'descriptive analysis' indicated that the overall level of web-based disclosure was 73.3%. The regression results showed a ?positive relationship between the independent variables (firm size, age, and profitability) and the level of web-based disclosure?. The results of this paper help the ?Islamic banking in Bahrain? to increase the level of web-based disclosure to reach full online financial reporting disclosure (OFRD) to satisfy the stakeholders. The outcomes of this study will be useful elsewhere. ? 2021 Inderscience Enterprises Ltd. |
| References |
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