Results 41 to 50 of about 782 (163)

Wartość godziwa jako metoda wyceny w rachunkowości islamskiej banków [PDF]

Zeszyty Teoretyczne Rachunkowości, 2019
Celem artykułu jest wskazanie możliwości zastosowania wartości godziwej w sprawozdaniach finansowych sporządzanych zgodnie ze standardami The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
Anna Ciecholewska, Marta Sikorska
doaj   +1 more source

Corporate Social Responsibility and Diversity Management in Islamic Banking: A Bibliometric and Content Analysis With a Western Comparative Perspective

Business Strategy &Development, Volume 8, Issue 4, December 2025.
ABSTRACT This study examines how Islamic banks conceptualize and implement diversity management within their broader frameworks of corporate responsibility and ethical governance. Drawing on a mixed bibliometric and content analysis of most capitalized Islamic banks, findings reveal a governance and risk‐based sustainability model that aligns with, yet
Valerio Brescia, Massimo Cane, Maura Campra   +2 more
wiley   +1 more source

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  

Financial Exclusion, Soft Segregation and Moral Constraints as Drivers of Entrepreneurial Activities in Scottish Muslim Immigrants

Global Policy, Volume 16, Issue S1, Page 57-65, January 2025.
ABSTRACT This study examines financial structures adopted by Muslim immigrant entrepreneurs in Scotland and the challenges they face accessing state‐driven financial support. It explores the effectiveness of different financing models, emphasising how religious values and moral concerns shape financial decisions.
Alija Avdukic, Fawad Khaleel
wiley   +1 more source

Corporate governance, Shari'ah governance and financial flexibility: Evidence from the MENA region

International Journal of Finance &Economics, Volume 29, Issue 4, Page 4319-4338, October 2024.
Abstract This article investigates the relationship between corporate governance structures and financial flexibility for conventional and Islamic banks in the Middle East and North Africa (MENA) region. We construct a novel financial flexibility index (FFI) for the banking sector and examine the impact of the Shari'ah supervisory board (SSB), board ...
Abdullah Aljughaiman, Aly Salama, Thanos Verousis   +2 more
wiley   +1 more source

The Effect of Ethics Course on the Islamic Ethical Behavior of Accounting Students: A Preliminary Study in Islamic-Based Universities in Malaysia [PDF]

Turkish Journal of Islamic Economics
Despite efforts to curb accounting scandals through ethics courses in university programs, unethical behaviour in business and finance remains a concern.
Shahida Shaharuddin, Asyraf Afthanorhan, Fahru Azwa Mohd Zain   +2 more
doaj   +1 more source

Exploring the nexus between Islamic financial institutions Shariah compliance disclosure and corporate governance: New insights from a cross‐country analysis

International Journal of Finance &Economics, Volume 29, Issue 4, Page 4590-4612, October 2024.
Abstract We address the scarcity of empirical research on Shariah Compliance Disclosure (hereafter referred to as SCD) by presenting new evidence on the levels and range of SCD, of 807 bank‐year observation of Islamic Financial Institutions (hereafter referred to as IFIs) in 19 countries for the period from 2010 to 2020 and its determinants.
Zunaiba Abdulrahman, Tahera Ebrahimi, Basil Al‐Najjar   +2 more
wiley   +1 more source

A survey on Islamic Finance and accounting standards

Borsa Istanbul Review, 2019
This review presents Islamic financial standards from inception to recent developments. The review discusses issues relating to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Islamic Financial Services Board (IFSB),
M. Kabir Hassan, Sirajo Aliyu, Makeen Huda, Mamunur Rashid   +3 more
doaj   +1 more source

Analisis Implementasi Pembiayaan Musyarakah Mutanaqishah Pada Perbankan Syariah di Indonesia

Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 2018
This article aims to analyze the implementation of musyarakah mutanaqishah financing on Islamic banking in Indonesia, especially in facing the existence of three issues available in contract implementation (sharia issues, legal issues, and operational ...
Nuhbatul Basyariah
doaj   +1 more source

Accounting Rules for Zakat and Disclosure of Zakat in Financial Statements of Islamic Banks and Financial Institutions / Правила бухгалтерского учета и раскрытие информации о Закят в финансовой отчетности исламских финансовых учреждений в РФ

Beneficium
This article provides a detailed analysis of Standard No. 9, developed and published by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), headquartered in Bahrain.
Gulia M. Iskhakova / Гулия М. Исхакова
doaj   +1 more source