1 Intellectual Capital Disclosures in Islami Bank Bangladesh: A Longitudinal Study (1983-2010) ATAUR RAHMAN BELAL Ph.D. ASTON BUSINESS SCHOOL, ASTON UNIVERSITY, UK M. MOHOBBOT ALI Ph.D. DEPARTMENT OF ACCOUNTING & FINANCE UNIVERSITY OF CANBERRA, AUSTRALIA Contact details Dr. Ataur Rahman Belal Finance & Accounting Group Aston Business School Aston University Birmingham B4 7 ET, UK E-mail: a.r.belal@aston.ac.uk Telephone: 0121 204 3031 Fax: 0121 204 4915 Acknowledgement An earlier version of this paper has been presented at the 5 th Asian Business Research Conference, Dhaka, Bangladesh 23 – 24 December, 2011, British Accounting and Finance Association Conference, 9-11 April, 2013 Newcastle, UK, European Accounting Association Conference 6-8 May, 2013, Paris and APIRA Conference 26-28 July, 2013, Kobe, Japan. Thanks to the participants for their comments and observations. The authors would like to acknowledge the research assistance provided by Sardar Sadek Nizami and Teng Li. Usual disclaimer applies.