Shariah, presentation and content dimensions of Web 2.0 applications and the firm value of Islamic financial institutions in the GCC countries

What is it about?

From an Islamic perspective, there is a persistent ethical issue in relation to the presentation of financial information, whereby the public (Ummah) have the right to know the impact of business operations on their welfare. Therefore, the study was undertaken to address the following main research questions. First, what is the level of Web 2.0 disclosure(Shariah, Content, and Presentation) by the GCC listed IFIs? Second, what is the relationship between Web 2.0 disclosure and the firm value of listed IFIs in GCC?. The study showed a positive and significant relationship between the content dimension and Tobin’s Q.

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