Results 1 to 10 of about 782 (163)

The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences

Economies, 2023
This study seeks to measure the microeconomic consequences of the adoption of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards on the conservatism, financial performance (FP), and earnings management (EM) of ...
Adel Sarea, Awwad Alnesafi
exaly   +6 more sources

The compliance of disclosure with AAOIFI financial accounting standards

Journal of Islamic Accounting and Business Research, 2018
Purpose This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar.
A A Ousama
exaly   +3 more sources

Reconstructing lease-to-own contracts: A contemporary approach to Islamic banking standards [PDF]

Heliyon, 2023
The Palestinian Monetary Authority issued decision No. 15 of 2019 demanding Islamic banks to act according to Islamic standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
Mahmoud Fayyad
doaj   +2 more sources

Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain [PDF]

Türkiye İslam İktisadı Dergisi, 2022
Islamic (participation) banks in Turkey are required to apply international accounting standards in their accounting and reporting practices, while their counterparts in Bahrain apply the Accounting and Auditing Organization for Islamic Financial ...
Yusuf Avşar, Ozan Özdemir
doaj   +2 more sources

The determinants of AAOIFI governance disclosure in Islamic banks [PDF]

Journal of Financial Reporting and Accounting, 2020
Purpose The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) governance disclosure in Islamic Banks. Design/methodology/approach To test the research hypotheses, the authors created a comprehensive AAOIFI governance disclosure ...
Khaled Hussainey
exaly   +3 more sources

The impact of AAOIFI governance disclosure on Islamic banks performance [PDF]

Journal of Financial Reporting and Accounting, 2020
Purpose This study aims to investigate the impact of the accounting and auditing organisation for Islamic financial institution (AAOIFI) governance disclosure on the performance of Islamic banks (IBs). Design/methodology/approach The ordinary least squares regression model was used to test the impact of AAOIFI governance disclosure on the ...
Khaled Hussainey
exaly   +3 more sources

Conversions to Islamic Banks: Jurisprudence; Economic and AAOIFI Requirements [PDF]

European Journal of Islamic Finance, 2015
The objective of this study is to investigate the conventional banks conversion into Islamic banks. It provides a significant opportunity to develop the understanding of the Sharia requirement to conversion process and ...
Fatma Zaki, Khaled Hussainey
doaj   +3 more sources

Determinants of compliance with AAOIFI standards by Islamic banks [PDF]

International Journal of Islamic and Middle Eastern Finance and Management, 2016
PurposeThe authors explore the level and determinants of compliance with Accounting and Auditing Organization for Islamic Financial Institution’s (AAOIFI) financial and governance standards by Islamic banks (IBs).Design/methodology/approachThe sample consists of 43 IBs across eight countries.
Sherif El-Halaby, Khaled Hussainey
exaly   +4 more sources

AAOIFI Altın Standardı ve Türkiye Finansal Piyasalarına Etkisi

Hitit İlahiyat Dergisi, 2021
Tarih boyunca altın ekonomik hayatta önemli bir yere sahip olmuştur. Parasal sistem içinde uzun bir dönem ödeme aracı olarak kullanılan altın daha sonraları bir istikrar, güvenli liman, devletlerin ekonomik gücü ve en önemli yatırım aracı haline ...
Recep Çakar
doaj   +2 more sources

Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure [PDF]

AJAR (Asian Journal of Accounting Research), 2023
Purpose – The purpose of this study is to investigate the effect of financial performance (FP) and governance on the accounting and auditing organization for Islamic financial institutions (AAOIFI) disclosure for the Islamic banks.
Mariem Ben Abdallah, Slah Bahloul
doaj   +1 more source