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Purpose: This study aims to measure levels of Sharīʿah-compliance in Islamic financial institutions (IFIs) financial reporting standards with the objective to investigate the application of Maqāsid ul-Sharīʿah as a compliance measure reflected in the reporting standards....
Persistent link: https://www.econbiz.de/10012412997
Purpose This paper aims to explore the alignments of the Takaful industry between the Islamic and the International Financial Reporting Standards (IFRS) requirement and the subsequent social and political consequences. Design/methodology/approach Meta-analysis of thorough examination of 1* to 4*...
Persistent link: https://www.econbiz.de/10014874638