Maali, Bassam Mohammad; Fendi, Usama Adnan; Atmeh, … - In: International Journal of Islamic and Middle Eastern … 14 (2020) 2, pp. 286-300
Purpose: This paper aims to investigate the economic substance of Islamic banks’ transaction as perceived by the employees and regulators of banks and the effect of such substance on the need for special accounting standards for Islamic banks. If there is a distinctive “Islamic economic...