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Impact of Data Verification System on Financial Statements Readability: Evidence from Islamic and Conventional Financial Institutions in Bangladesh

Tasnia Shahrin Khan & Mohammad Ali Tareq

Journal of Islamic Business & Management2025https://doi.org/10.26501/jibm/2025.1502-005article
AJG 1
Weight
0.50

What the paper says

The main objective of this study is to examine the impact of Document Verification System (DVS), a verification software by ICAB, on readability of financial statements prepared by Bangladeshi banks and insurance companies listed in Dhaka Stock Exchange. This study also explores the potential moderating role of Islamic Sharīʿah- compliant reporting by full- fledged Islamic banks and insurance companies.

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Cite this paper

https://doi.org/https://doi.org/10.26501/jibm/2025.1502-005

Or copy a formatted citation

@article{tasnia2025,
  title        = {{Impact of Data Verification System on Financial Statements Readability: Evidence from Islamic and Conventional Financial Institutions in Bangladesh}},
  author       = {Tasnia Shahrin Khan & Mohammad Ali Tareq},
  journal      = {Journal of Islamic Business & Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.26501/jibm/2025.1502-005},
}

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Impact of Data Verification System on Financial Statements Readability: Evidence from Islamic and Conventional Financial Institutions in Bangladesh

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.