What type of study is this?

This is a Content Analysis study.

November 30, 2025Humanities and Social Sciences CommunicationsOpen Access

The impact of Shariah compliance on risk disclosure practices of non-financial firms in Pakistan

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Authors

SAShahid Ali AKAbidullah Khan MSMuhammad Shaique

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Implication

Panel regression analysis shows Shariah compliance enhances financial and operational risk disclosure in non-financial firms, indicating regulatory influence on transparency.

Key Points

Shariah compliance improves both financial and operational risk disclosure practices.
Findings reveal a positive influence on overall risk transparency across non-financial firms in Pakistan.
Analysis applied computational content methods to assess risk disclosure in annual reports.
Highlights the novel perspective of Shariah compliance in enhancing corporate disclosure.

Cite This Study

Ali et al. (2025) studied this question.

synapsesocial.com/papers/692b9da91d383f2b2a37a5fc https://doi.org/10.1057/s41599-025-06284-8

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Implication

Panel regression analysis shows Shariah compliance enhances financial and operational risk disclosure in non-financial firms, indicating regulatory influence on transparency.

The impact of Shariah compliance on risk disclosure practices of non-financial firms in Pakistan

Discussion

Member takes

Implication

Key Points

Cite This Study

The impact of Shariah compliance on risk disclosure practices of non-financial firms in Pakistan

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider