Publication Information

{'id': 'https://openalex.org/W3095236064', 'doi': 'https://doi.org/10.22547/ber/12.2.1', 'title': 'Assessing Shariah Disclosure in Pakistan: The Case of Islamic Banks', 'display_name': 'Assessing Shariah Disclosure in Pakistan: The Case of Islamic Banks', 'publication_year': 2020, 'publication_date': '2020-06-10', 'ids': {'openalex': 'https://openalex.org/W3095236064', 'doi': 'https://doi.org/10.22547/ber/12.2.1', 'mag': '3095236064'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.22547/ber/12.2.1', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210219261', 'display_name': 'Business & Economic Review', 'issn_l': '2074-1693', 'issn': ['2074-1693', '2519-1233'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'bronze', 'oa_url': 'https://doi.org/10.22547/ber/12.2.1', 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5101819702', 'display_name': 'Muhammad Ismail', 'orcid': 'https://orcid.org/0000-0003-2020-1443'}, 'institutions': [{'id': 'https://openalex.org/I4210127363', 'display_name': 'Institute of Management Sciences Peshawar', 'ror': 'https://ror.org/02m8e1r74', 'country_code': 'PK', 'type': 'education', 'lineage': ['https://openalex.org/I4210127363']}], 'countries': ['PK'], 'is_corresponding': False, 'raw_author_name': 'Muhammad Ismail', 'raw_affiliation_strings': ['PhD Scholar, Islamic Business & Finance, Institute of Management Sciences, Peshawar.'], 'affiliations': [{'raw_affiliation_string': 'PhD Scholar, Islamic Business & Finance, Institute of Management Sciences, Peshawar.', 'institution_ids': ['https://openalex.org/I4210127363']}]}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5035749138', 'display_name': 'Shafiullah Jan', 'orcid': 'https://orcid.org/0000-0001-6358-8858'}, 'institutions': [{'id': 'https://openalex.org/I4210127363', 'display_name': 'Institute of Management Sciences Peshawar', 'ror': 'https://ror.org/02m8e1r74', 'country_code': 'PK', 'type': 'education', 'lineage': ['https://openalex.org/I4210127363']}], 'countries': ['PK'], 'is_corresponding': False, 'raw_author_name': 'Shafiullah Jan', 'raw_affiliation_strings': ['Assistant Professor, Institute of Management Sciences, Peshawar.'], 'affiliations': [{'raw_affiliation_string': 'Assistant Professor, Institute of Management Sciences, Peshawar.', 'institution_ids': ['https://openalex.org/I4210127363']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5059116538', 'display_name': 'Karim Ullah', 'orcid': 'https://orcid.org/0000-0002-7404-567X'}, 'institutions': [{'id': 'https://openalex.org/I4210127363', 'display_name': 'Institute of Management Sciences Peshawar', 'ror': 'https://ror.org/02m8e1r74', 'country_code': 'PK', 'type': 'education', 'lineage': ['https://openalex.org/I4210127363']}], 'countries': ['PK'], 'is_corresponding': False, 'raw_author_name': 'Karim Ullah', 'raw_affiliation_strings': ['Assistant Professor, Institute of Management Sciences, Peshawar.'], 'affiliations': [{'raw_affiliation_string': 'Assistant Professor, Institute of Management Sciences, Peshawar.', 'institution_ids': ['https://openalex.org/I4210127363']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.628, 'has_fulltext': True, 'fulltext_origin': 'pdf', 'cited_by_count': 2, 'citation_normalized_percentile': {'value': 0.733013, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 69, 'max': 73}, 'biblio': {'volume': '12', 'issue': '2', 'first_page': '1', 'last_page': '18'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11365', 'display_name': 'Islamic Finance and Banking Studies', 'score': 0.9998, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T11365', 'display_name': 'Islamic Finance and Banking Studies', 'score': 0.9998, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T14064', 'display_name': 'Organizational and Employee Performance', 'score': 0.9472, 'subfield': {'id': 'https://openalex.org/subfields/1702', 'display_name': 'Artificial Intelligence'}, 'field': {'id': 'https://openalex.org/fields/17', 'display_name': 'Computer Science'}, 'domain': {'id': 'https://openalex.org/domains/3', 'display_name': 'Physical Sciences'}}, {'id': 'https://openalex.org/T10987', 'display_name': 'Microfinance and Financial Inclusion', 'score': 0.9129, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/islamic-banking', 'display_name': 'Islamic Banking', 'score': 0.5539714}, {'id': 'https://openalex.org/keywords/ibis', 'display_name': 'Ibis', 'score': 0.42812413}], 'concepts': [{'id': 'https://openalex.org/C4445939', 'wikidata': 'https://www.wikidata.org/wiki/Q432', 'display_name': 'Islam', 'level': 2, 'score': 0.8541678}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.79666114}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.6401149}, {'id': 'https://openalex.org/C168702047', 'wikidata': 'https://www.wikidata.org/wiki/Q482752', 'display_name': 'Sharia', 'level': 3, 'score': 0.63374543}, {'id': 'https://openalex.org/C2993700298', 'wikidata': 'https://www.wikidata.org/wiki/Q457753', 'display_name': 'Islamic banking', 'level': 3, 'score': 0.5539714}, {'id': 'https://openalex.org/C199521495', 'wikidata': 'https://www.wikidata.org/wiki/Q181487', 'display_name': 'Audit', 'level': 2, 'score': 0.55326605}, {'id': 'https://openalex.org/C39389867', 'wikidata': 'https://www.wikidata.org/wiki/Q380767', 'display_name': 'Corporate governance', 'level': 2, 'score': 0.43790168}, {'id': 'https://openalex.org/C2780698032', 'wikidata': 'https://www.wikidata.org/wiki/Q193833', 'display_name': 'Ibis', 'level': 2, 'score': 0.42812413}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.24576142}, {'id': 'https://openalex.org/C151730666', 'wikidata': 'https://www.wikidata.org/wiki/Q7205', 'display_name': 'Paleontology', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C138885662', 'wikidata': 'https://www.wikidata.org/wiki/Q5891', 'display_name': 'Philosophy', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C27206212', 'wikidata': 'https://www.wikidata.org/wiki/Q34178', 'display_name': 'Theology', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C86803240', 'wikidata': 'https://www.wikidata.org/wiki/Q420', 'display_name': 'Biology', 'level': 0, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.22547/ber/12.2.1', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210219261', 'display_name': 'Business & Economic Review', 'issn_l': '2074-1693', 'issn': ['2074-1693', '2519-1233'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.22547/ber/12.2.1', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210219261', 'display_name': 'Business & Economic Review', 'issn_l': '2074-1693', 'issn': ['2074-1693', '2519-1233'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 44, 'referenced_works': ['https://openalex.org/W1522640052', 'https://openalex.org/W1548506959', 'https://openalex.org/W1564134547', 'https://openalex.org/W1565972793', 'https://openalex.org/W177153213', 'https://openalex.org/W1903699289', 'https://openalex.org/W1968740240', 'https://openalex.org/W1986136139', 'https://openalex.org/W2030614621', 'https://openalex.org/W2042978039', 'https://openalex.org/W2075558721', 'https://openalex.org/W2099353013', 'https://openalex.org/W2118954283', 'https://openalex.org/W2128582907', 'https://openalex.org/W2160099437', 'https://openalex.org/W2184468539', 'https://openalex.org/W2211974689', 'https://openalex.org/W2330536953', 'https://openalex.org/W2337688243', 'https://openalex.org/W2547883292', 'https://openalex.org/W2562521507', 'https://openalex.org/W2588679789', 'https://openalex.org/W2600825471', 'https://openalex.org/W2605286950', 'https://openalex.org/W2732356637', 'https://openalex.org/W2738240404', 'https://openalex.org/W2752808349', 'https://openalex.org/W2763657906', 'https://openalex.org/W2777932684', 'https://openalex.org/W2782125679', 'https://openalex.org/W2901254506', 'https://openalex.org/W2902889017', 'https://openalex.org/W2904003424', 'https://openalex.org/W2908997736', 'https://openalex.org/W2978017929', 'https://openalex.org/W3121556506', 'https://openalex.org/W3122387320', 'https://openalex.org/W3125427261', 'https://openalex.org/W3155896612', 'https://openalex.org/W4251544609', 'https://openalex.org/W55579814', 'https://openalex.org/W632821398', 'https://openalex.org/W633219283', 'https://openalex.org/W74047362'], 'related_works': ['https://openalex.org/W4323339541', 'https://openalex.org/W4239926154', 'https://openalex.org/W4235361502', 'https://openalex.org/W4231486627', 'https://openalex.org/W2748777691', 'https://openalex.org/W2409639281', 'https://openalex.org/W2315691163', 'https://openalex.org/W170311212', 'https://openalex.org/W1629038581', 'https://openalex.org/W1552134816'], 'abstract_inverted_index': {'The': [0, 55, 98, 186, 280], 'foundation': [1], 'of': [2, 13, 26, 31, 40, 49, 95, 107, 110, 138, 141, 174, 182, 206, 229, 241, 270, 333], 'Islamic': [3, 11, 34, 41, 75, 113, 149, 154, 195, 209, 220, 224], 'banking': [4], 'and': [5, 23, 33, 62, 145, 153, 233, 285, 295, 325, 330], 'finance': [6], 'is': [7, 161, 197, 215, 254, 302], 'based': [8], 'on': [9], 'the': [10, 21, 29, 37, 80, 85, 96, 105, 120, 132, 135, 165, 175, 180, 190, 207, 219, 230, 242, 258, 268, 271, 300, 327, 334], 'law': [12], 'business': [14, 155, 296], 'transactions/': [15], 'muamlat,': [16], 'which': [17, 265], 'also': [18, 255], 'confines': [19], 'to': [20, 45, 70, 103, 163, 307, 311, 318], 'moral': [22], 'ethical': [24], 'codes': [25], 'Islam.': [27], 'Also,': [28], 'involvement': [30], 'Shariah': [32, 53, 65, 93, 108, 123, 191, 204, 236, 244, 259, 273, 314], 'ethics': [35], 'in': [36, 84, 115, 193, 212, 267, 276, 316], 'governance': [38], 'structure': [39], 'banks': [42, 114, 178, 196, 210], 'gives': [43], 'rise': [44], 'a': [46, 283], 'special': [47], 'kind': [48], 'disclosure': [50, 82, 94, 109, 136, 192, 205, 237, 240, 245, 260, 274, 315], 'issue': [51], 'called': [52], 'disclosure.': [54], 'literature': [56, 87], 'suggests,': [57], 'that': [58, 189, 217, 257], 'stakeholders,': [59], 'including': [60], 'customers': [61, 336], 'shareholders,': [63], 'use': [64], 'disclose': [66], 'as': [67, 131, 337], 'core': [68], 'criteria': [69], 'direct': [71], 'their': [72, 293], 'transactions': [73], 'with': [74, 309], 'Banking': [76], 'Institutions': [77, 151], '(IBIs).': [78], 'However,': [79], 'available': [81], 'indices': [83], 'established': [86], 'are': [88, 247, 291], 'not': [89], 'insufficient': [90], 'for': [91, 148, 167, 287, 305], 'assessing': [92], 'IBIs.': [97], 'present': [99], 'research': [100, 281], 'study': [101, 121, 301], 'attempts': [102], 'assess': [104], 'level': [106, 261, 275], 'five': [111, 176], 'full-fledged': [112, 177], 'Pakistan.': [116, 213], 'For': [117], 'this': [118], 'purpose,': [119], 'developed': [122], 'Disclosure': [124], 'Index': [125], '(ShDI).': [126], 'ShDI': [127, 168, 310], 'will': [128], 'be': [129], 'used': [130, 162], 'basis': [133], 'upon': [134], 'requirements': [137], 'State': [139], 'Bank': [140], 'Pakistan': [142], '(SBP),': [143], 'Accounting': [144], 'Auditing': [146], 'Organizations': [147], 'Financial': [150], '(AAOIFI),': [152], 'reporting': [156], 'literature.': [157], 'A': [158], 'survey': [159], 'design': [160], 'collect': [164], 'data': [166], 'constructs': [169], 'by': [170], 'utilizing': [171], 'annual': [172], 'reports': [173], 'from': [179], 'year': [181], '2015': [183], 'until': [184], '2017.': [185], 'findings': [187], 'disclosed': [188], 'Pakistani': [194, 223], 'satisfactory': [198], 'i.e.,': [199], 'near': [200], '70%': [201], 'compared': [202, 278], '30%': [203], 'foreign': [208], 'operating': [211], 'It': [214, 253], 'appreciable': [216], 'all': [218, 288], 'banks,': [221, 225], 'particularly': [222], 'disclosing': [226], 'about': [227], '80%-90%': [228], 'SBP': [231], 'mandatory': [232], 'AAOIFI': [234], 'recommended': [235], 'items.': [238], 'While,': [239], 'voluntary': [243], 'items': [246], 'still': [248], 'very': [249], 'low': [250], 'i.e.': [251], '15%.': [252], 'noted': [256], 'was': [262], 'gradually': [263], 'improving': [264], 'portrays': [266], 'increment': [269], 'average': [272], '2017': [277], 'to2015.': [279], 'provides': [282], 'benchmark': [284], 'indicator': [286], 'stakeholders': [289], 'who': [290], 'making': [292], 'investment': [294], 'decisions': [297], 'In': [298], 'addition,': [299], 'equally': [303], 'important': [304], 'IBIs': [306], 'comply': [308], 'ensure': [312], 'full': [313], 'order': [317], 'attract': [319], 'new': [320], 'investors,': [321, 324], 'religiously': [322], 'excluded': [323], 'protect': [326], 'ideological': [328], 'stance': [329], 'religious': [331], 'commitments': [332], 'existing': [335], 'well.': [338]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3095236064', 'counts_by_year': [{'year': 2023, 'cited_by_count': 1}, {'year': 2021, 'cited_by_count': 1}], 'updated_date': '2024-12-30T20:40:24.872212', 'created_date': '2020-11-09'}