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  1. Exploring the Ethical Identity of Islamic Banks Via Communication in Annual Reports.Roszaini Haniffa & Mohammad Hudaib - 2007 - Journal of Business Ethics 76 (1):97-116.
    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 (...)
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