Results 41 to 50 of about 1,970 (171)

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

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

Determinasi Pengungkapan Sharia Compliance Berdasarkan Standar AAOIFI Pada Bank Syariah Di Asia Tenggara [PDF]

, 2019
This study aims to analyze the factors that influence disclosure level of sharia compliance based on AAOIFI standards. The dependent variable in this study is sharia compliance based on AAOIFI standard, while the independent variables are board age ...
Lubis, Ahmad Tarmidzi, Kurniasari, Dwi, Kamal, Mustafa   +2 more
core   +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

Conversions to Islamic Banks: Jurisprudence; Economic and AAOIFI Requirements

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   +1 more source

COMPARISON BETWEEN IFRS AND AAOIFI STANDARD ON FINANCIAL REPORT

Jurnal Tabarru': Islamic Banking and Finance
Penelitian ini membandingkan pelaporan keuangan di bawah IFRS (Maybank Islamic) dan standar AAOIFI (Bahrain Islamic Bank), berfokus pada variasi dalam pengakuan, pengukuran, dan pengungkapan transaksi Islam yang signifikan seperti murabahah, ijarah, dan ...
Kusnan
semanticscholar   +1 more source

Comparative study between IFRS and AAOIFI disclosure compliance

, 2017
Purpose This study measures and compares the level of compliance with the disclosure requirements provided by the International Financial Reporting Standards (IFRS) and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
Abdelfettah Bouri, Hana Ajili
core   +1 more source

Possible Effects of AAOIFI Standards on Participation Banks In Turkey [PDF]

, 2019
İslami Finansal Kuruluşlar için Muhasebe ve Denetim Kuruluşu’nun Kavramsal Çerçeve, Faizsiz Finans Muhasebe Rehberi ve 18 adet standart Kamu Gözetimi Kurumu tarafından Türkçe’ye çevrilerek Resmî Gazete’de yayınlanmıştır. 01.01.2020 tarihinden itibaren
Mustafa SÜNER, Mehmet ERSOY, Ersoy, Mehmet, Süner, Mustafa   +3 more
core   +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

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