Determinants of Ethical Identity Disclosure - among Malaysian and Bahrain Islamic Banks

In Islam, the practice of transparent and adequate disclosure is stressed and recommended, especially with regard to the ethical identity of Islamic institutions. This is to ensure that the business activities are in line with Shariah principles since Shariah is the main component and the foremost salient feature in Islamic banks, which differentiate them from conventional banks. Thus, this study examines the ethical identity disclosure of sixteen (16) Malaysian and five (5) Bahrain Islamic banks for five consecutive years, 2007 until 2011. The study further identifies the determinants affecting the ethical identity disclosure in both countries.