Results 71 to 80 of about 1,970 (171)

Need for reform in AAOIFI standards on murabaha financing: evidence from Islamic Banks in Pakistan

Quality & Quantity: International Journal of Methodology
This paper addresses the need for reform in AAOIFI standards on murabaha financing, providing a legal analysis and examining compliance by Islamic banks in Pakistan with AAOIFI Shariah Standard No. (8). Through qualitative research involving face-to-face
M. Bhatti, M. Saleem, Fadillah Mansor
semanticscholar   +1 more source

Beyond Compliance: Interpretive Content Analysis of Shariah Governance Disclosures in Indonesian Islamic Banks

Jurnal Dinamika Akuntansi dan Bisnis
This study examines the quality of Shariah Governance (SG) disclosures among Indonesian Islamic banks during 2020-2024 using 65 bank-year observations from 13 Islamic banks.
Prasojo, Romzie Rosman, Dwi Marlina Wijayanti, Rosyid Nur Anggara Putra, Lailatis Syarifah   +4 more
doaj   +1 more source

Adopting AAOIFI corporate Governance standards in Saudi Islamic Banks

, 2016
In 1990, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) established, and the primary target was to develop and issue accounting, auditing, and governance standards.
Al-Towairqi, Haanadi
core  

Development and validation of a performance measurement system based on Islamic principles. [PDF]

Heliyon, 2023
Leena Haniffah N, Sharaf Shaiban M, Ahmed P.   +2 more
europepmc   +1 more source

THE IMPLEMENTATION OF CORPORATE GOVERNANCE IN ISLAMIC BANKING IN INDONESIA BASED ON AAOIFI STANDARD [PDF]

, 2018
This study aims to analyze the implementation of Corporate Governance in Islamic banking in Indonesia and the implementation of Corporate Governance in Islamic banking in Indonesia according to the standards of Corporate Governance by AAOIFI.
Ashshiddiqy, Ali Firmansyah, Maulana, Hartomi   +1 more
core  

KEY FACTORS OF GROWTH OF ISLAMIC FINANCIAL PRODUCTS IN THE TERRITORY OF EURASEC, THE CIS COUNTRIES AND THE RUSSIAN FEDERATION

Вестник университета, 2017
In this article the author carries out the comparative analysis of provision of Islamic banking in the territory of the CIS, by EurAsEC and the Russian Federation.

doaj  

The role of adopting Islamic accounting standards AAOIFI in eradicating accounting illiteracy and promoting Islamic investments - an exploratory study of a sample of Islamic economic units

International Journal of Economics, Commerce and Management
The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of ...
Ilham Mohammed Wathiq
semanticscholar   +1 more source

Bibliometric network analysis of thirty years of islamic banking and finance scholarly research. [PDF]

Qual Quant, 2023
Hassanein A, Mostafa MM.
europepmc   +1 more source

The Fiqh Divide: Standardization Challenges and the Quest for Regulatory Convergence in Islamic Finance

Indonesian Journal of Law and Syariah
The expansion of the Islamic finance industry (IFI) is constrained by a lack of global standardization, rooted in divergent Sharia rulings (fatwas) across jurisdictions.
Syafwendi Syafril
doaj   +1 more source

How does financial risk affect sukuk market development? Empirical evidence from ARDL approach. [PDF]

Heliyon, 2022
Boukhatem J.
europepmc   +1 more source