Search Results - subject:"AAOIFI standards"

Performance of shariah-compliant and non-shariah-compliant ETFs : a comparative study

Prati, Ali Hachim; Ashfaq, Muhammad; Ullah, Shakir; … - 2025

Persistent link: https://www.econbiz.de/10015359658

Attaining standardization in Islamic banking institutions in Pakistan: Analysis on Ijarah financing

Saleem, Shujaat; Baig, Umair; Meidute-Kavaliauskiene, Ieva - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-14

This paper aims to explore the practices of Ijarah financing by Islamic banks in Pakistan pertaining to compliance with the AAOIFI Shariah Standard (9) on Ijarah financing. Primary data were gathered from the respondents of the five (5) full-fledged Islamic banks in Pakistan by administering...

Persistent link: https://www.econbiz.de/10014332629

Attaining standardization in Islamic banking institutions in Pakistan : analysis on Ijarah financing

Saleem, Shujaat; Baig, Umair; Meidute-Kavaliauskiene, Ieva - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-14

Persistent link: https://www.econbiz.de/10013471484

The determinants of investment account holders' disclosure in Islamic banks: International evidence

Saidani, Raoudha; Boulila Taktak, Neila; Hussainey, Khaled - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-14

regression analysis shows that the level of IAH funds, the return on IAH funds, adoption of AAOIFI standards, liquidity level …

Persistent link: https://www.econbiz.de/10013201247

The determinants of investment account holders’ disclosure in Islamic banks : international evidence

Saidani, Raoudha; Boulila Taktak, Neila; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-14

regression analysis shows that the level of IAH funds, the return on IAH funds, adoption of AAOIFI standards, liquidity level …

Persistent link: https://www.econbiz.de/10012797617

Exploring compliance of AAOIFI Shariah standard on Ijarah financing: Analysis on the practices of Islamic banks in Malaysia

Saleem, Shujaat - In: Journal of Risk and Financial Management 13 (2020) 2, pp. 1-13

This paper aims to explore whether the practices of Ijarah financing by Islamic banks in Malaysia are in line with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Shariah Standard No: (9) on Ijarah financing. Semi- structured interviews based on open-ended...

Persistent link: https://www.econbiz.de/10012611255

Exploring compliance of AAOIFI Shariah standard on Ijarah financing : analysis on the practices of Islamic banks in Malaysia

Saleem, Shujaat; Fadillah Mansor - In: Journal of risk and financial management : JRFM 13 (2020) 2/29, pp. 1-13

Persistent link: https://www.econbiz.de/10012173926

Islamic finance and corporate governance : a proposed universal model

Sarim, Mohd; Khan, Areeba; Akhtar, Asif; Tabash, Mosab I. - In: International journal of business excellence 19 (2019) 2, pp. 243-266

Persistent link: https://www.econbiz.de/10012145747

Knowledge of Islamic accounting among professionals: evidence from the Tunisian context

Ben Abd El Afou, Rym - In: Journal of Islamic Accounting and Business Research 8 (2017) 3, pp. 304-325

been designed for the sake of the Tunisian accountants’ predisposition to adhere to the AAOIFI standards, as a population … the AAOIFI standards’ pertaining topics, proponents of stand-alone AAOIFI standards, apart from IFRS, appear to outnumber … would have some implications on the regulatory bodies, academicians and professionals. Thus, for the AAOIFI standards to be …

Persistent link: https://www.econbiz.de/10014874503

Knowledge of Islamic accounting among professionals : evidence from the Tunisian context

Abd El Afou, Rym Ben - In: Journal of Islamic accounting and business research : JIABR 8 (2017) 3, pp. 304-325

Persistent link: https://www.econbiz.de/10011747816