Results 11 to 20 of about 1,970 (171)
Adopsi Standar AAOIFI pada BMT di Wilayah Eks Karsidenan Banyumas : Tinjauan Karakteristik Inovasi
El-Jizya: Jurnal Ekonomi Islam, 2021 Penelitian ini bertujuan untuk mengetahui pengaruh keuntungan relatif, kesesuaian, kerumitan, kemudahan untuk dicoba (dan kemudahan untuk diobservasi) standar akuntansi AAOIFI secara parsial terhadap adopsi standar akuntansi AAOIFI di wilayah eks ...
Hastin Tri Utami
doaj +2 more sources
The application of the AAOIFI accounting standards by the Islamic banking sector in Saudi Arabia [PDF]
, 2007 In 1990, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), a private standard setting body, was established by Islamic banks and other interested parties to prepare and promulgate accounting, auditing and governance ...
AI-Abdullatif, Sultan Abdullah
core +6 more sources
İslami Finans Standartlarının Fıkhi Dayanakları
Journal of Islamic Economics, 2023 İslami finans sistemi, faiz hassasiyeti olan bireylerin birikimlerini ekonomiye kazandırmak esaslı olarak geliştirilmiştir. Zamanla İslami finans alanının büyümesi, uluslararası ilişkiler kurulması ve kuruluşların uygulama farklılıkları, İslami finans ...
İmran Gürbüz Saçin
doaj +1 more source
Impact of bank regulation on risk of Islamic and conventional banks
International Journal of Finance &Economics, Volume 28, Issue 1, Page 1025-1062, January 2023., 2023 Abstract We analyse the impact of bank regulation on the risks of Islamic banks (IBs) and conventional banks (CBs) between 2004 and 2015 by employing 455 CBs and 95 IBs from 22 countries where IBs and CBs coexist. Since the objective of Basel regulations is to achieve a stable banking sector by mitigating risks, we examine the impact of bank ...
Hafiz Hoque, Heng Liu
wiley +1 more source
What drives risk disclosure in Islamic and conventional banks? An international comparison
International Journal of Finance &Economics, Volume 26, Issue 4, Page 6338-6361, October 2021., 2021 Abstract This paper examines and compares the relationship between risk disclosure and corporate attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index covering nine dimensions, we analyse the level of risk‐related disclosure (RRD) in a sample of 72 Islamic banks and 97 conventional banks across 11 countries.
Rihab Grassa +2 more
wiley +1 more source
On intellectual capital efficiency and shariah governance in Islamic banking business model
International Journal of Finance &Economics, Volume 26, Issue 3, Page 3770-3787, July 2021., 2021 Abstract This paper empirically investigates whether intellectual capital (IC) and shariah governance jointly affect the economic performance of Islamic banks (IBs). In contrast to prior research, this paper disaggregate IC and corporate governance features and examine whether the two are jointly related to economic performance. These relationships are
Tasawar Nawaz +2 more
wiley +1 more source
The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II)
CECCAR Business Review, 2021 The objective of this research is to study the impact of applying the AAOIFIs in Islamic banks, while referring to the impact of applying the AAOIFIs in Arab countries, the focus being on the Iraqi Islamic banks.
Dhiaa Al Deen ALAZZAWI +1 more
doaj +1 more source
International Journal of Finance &Economics, Volume 26, Issue 3, Page 4226-4261, July 2021., 2021 Abstract This article explores the political economy of Islamic banking by examining the impact of political regime types, institutional environment, government and political risk on the development of Islamic banking proxied by financing or loan growth in the case of 16 Muslims majority countries with autocratic and democratic regimes over the period ...
Mehmet Asutay, Noor Zahirah Mohd Sidek
wiley +1 more source
The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (I)
CECCAR Business Review, 2021 The objective of this research is to study the impact of applying the AAOIFIs in Islamic banks, while referring to the impact of applying the AAOIFIs in Arab countries, the focus being on the Iraqi Islamic banks.
Dhiaa Al Deen ALAZZAWI +1 more
doaj +1 more source
Voluntary adoption of AAOIFI disclosure standards for takaful operators: the role of governance
, 2021 Purpose: This paper aims to determine the role governance plays in the voluntary adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Disclosure Standards by Islamic insurance (takaful) operators in the Southeast ...
Abdullah, Wan Amalina Wan +2 more
core +1 more source