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    Exploring the ethical identity of Islamic financial institutions via communication in the annual reports.

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    Publication date
    2007
    Author
    Haniffa, Roszaini M.
    Hudaib, Mohammad
    Keyword
    Corporate identity
    Content analysis
    Ethical disclosure
    Islamic banking
    Reputation
    Peer-Reviewed
    Yes
    
    Metadata
    Show full item record
    Abstract
    Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive.
    URI
    http://hdl.handle.net/10454/3811
    Version
    No full-text available in the repository
    Citation
    Haniffa, R.M. and Hudaib, M. (2007). Exploring the ethical identity of Islamic financial institutions via communication in the annual reports. Journal of Business Ethics. Vol. 76, No. 1, pp. 97-116.
    Link to publisher’s version
    http://dx.doi.org/10.1007/s10551-006-9272-5
    Type
    Article
    Collections
    Management and Law Publications

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