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International Federation of Accountants (IFAC). This difference of conformity from international reports can be explained by the …
Persistent link: https://www.econbiz.de/10005754541
International Federation of Accountants (IFAC). This difference of conformity from international reports can be explained by the …
Persistent link: https://www.econbiz.de/10008538705
in account the actual statements of the IFAC documents (ISA 570) and the latest results on \"going concern" research (A …
Persistent link: https://www.econbiz.de/10009650826
This paper investigates the performance of the Malaysian Islamic banking sector during the period 2001?2005. In the first stage, the productivity estimates of individual banks are evaluated using the nonparametric Malmquist Productivity Index (MPI). A multivariate analysis is employed in the...
Persistent link: https://www.econbiz.de/10005543773
What attracts conventional investors to Islamic financial instruments? We answer this question by comparing Malaysian Islamic and conventional security prices and their response to macrofinancial factors. Our analysis suggests that Islamic and conventional bond and equity prices are driven by...
Persistent link: https://www.econbiz.de/10011142164
The present demand of customers is not merely focusing on the product itself, but also on the process delivering it, as a source of value for the customers. As a result, delivering service quality is important in order to gain customer satisfaction. In the past five years, Islamic Bank in...
Persistent link: https://www.econbiz.de/10011266457
Our study aims at analyzing Islamic banks efficiency over the period 2001-2008. We found that they were efficient at 78.9%. The level of efficiency could however vary according to regions. Asia displays the highest score with 84.64%. Indeed, country like Malaysia and Pakistan implemented reforms...
Persistent link: https://www.econbiz.de/10011112326
The purpose of this research is to analyse some key issues in corporate governance in Islamic banks. This governance has been analysed almost exclusively in the context of conventional banking markets. Islamic banking shows a fundamental departure from conventional banking. Our objective is also...
Persistent link: https://www.econbiz.de/10011207725
In Gulf Cooperation Council countries, Islamic banks operate side-by-side with conventional banks. Both their operations are based on their own principles and frameworks although some regulations might overlap with each other. This study aims to explore the impact of fair value accounting on...
Persistent link: https://www.econbiz.de/10010816486
We employ data envelopment analysis (DEA) to examine the relative efficiency of Islamic and conventional banks in the UK and Switzerland during 2008-2009, accounting ratio analysis to measure the financial performance of the European Islamic Investment Bank (EIIB) during 2005-2008, and a...
Persistent link: https://www.econbiz.de/10010816692