Results 131 to 140 of about 1,970 (171)

Governance Mechanisms and CSR Disclosure: The Role of AAOIFI Standards in Enhancing Transparency among Takaful Companies

Asian Journal of Accounting and Governance

semanticscholar   +1 more source

Bridging Global Standards: A Comparative Study of IASB-IFRS and AAOIFI-FAS in Islamic Finance

Social Science Research Network
Zulkarnain bin Muhamad Sori, Mustafa (Dilshod) Tuychiev   +1 more
semanticscholar   +1 more source

Harmonizing Financial Reporting Standards: Evaluating Differences Between IASB and AAOIFI

Social Science Research Network
Zulkarnain bin Muhamad Sori, Mustafa (Dilshod) Tuychiev   +1 more
semanticscholar   +1 more source

Accounting for Assets and Liabilities: A Comparative Study of AAOIFI/FAS and IASB/IFRS Financial Reporting Regimes

Social Science Research Network
Zulkarnain bin Muhamad Sori, Muhammad Hamdan Shafieq Ahmad   +1 more
semanticscholar   +1 more source

Katılım Bankalarının TCMB ile Gerçekleştirdikleri Geri Satım Vaadli Alım (Repo) İşlemlerinin AAOIFI Standartlarına Göre Analizi

Turkish Studies - Economics Finance Politics
Fatih Kazancı
semanticscholar   +1 more source

Communicated ethical identity disclosure (CEID) of Islamic banks under the AAOIFI and IFRS accounting regimes: a global evidence

Social Science Research Network
M. A. Gadhoum, Zulkarnain Muhamad Sori, Shamsher Mohamad, Ziyaad Mahomed   +3 more
semanticscholar   +1 more source

Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes: an international evidence

Social Science Research Network
Syaima' Adznan, Zulkarnain bin Muhamad Sori, Shamsher Mohamad   +2 more
semanticscholar   +1 more source

Adopting the AAOIFI Standard 41 Interim Financial Reporting at the Iraqi Islamic Financial Institutions: an Applied Study.

TANMIYAT AL-RAFIDAIN
A. Thanon
semanticscholar   +1 more source

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Transformation of financial reporting from IFRS to AAOIFI Standards (The Sukuk operations case)

Finance and Credit
Subject. The article investigates financial statements of Russian counterpart funding organizations, prepared according to International Financial Reporting Standards (IFRS). Objectives.
Guzel' G. Derzaeva
semanticscholar   +1 more source

How can AAOIFI standards enhance Shariah and corporate boards’ oversight to curb earnings management in Islamic banks?

Journal of Accounting in Emerging Economies
The article investigates how governance mechanisms, specifically Shariah Supervisory Boards (SSBs) and Boards of Directors (BDs), interact with the adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards
Olfa Nafti, Ines Kateb
semanticscholar   +1 more source