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Tomi Erlangga

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Conference Open access Sep 2026

Islamic Banking Disclosure: A Structured Integrative Review of Governance, Compliance, and Emerging Reporting Issues

Islamic banking disclosure is a distinctive accountability mechanism because Islamic banks must explain both financial performance and compliance with Shariah principles. This study aims to synthesize how governance structures, regulatory frameworks, measurement approaches, and emerging reporting issues shape disclosur...

Tomi Erlangga · 0 citations

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