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An Islamic perspective on the true and fair view override principle

Abang Salihin; Abdul Hamid Fatima; Ousama, Abdulrahman Anam - In: Journal of Islamic accounting and business research : JIABR 5 (2014) 2, pp. 142-157

Persistent link: https://www.econbiz.de/10010527255

Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective

Al-Shattarat, Wasim K.; Atmeh, Muhannad A. - In: Journal of financial reporting & accounting : JFRA 14 (2016) 1, pp. 30-48

Persistent link: https://www.econbiz.de/10011595288

A discussion over IFRS’ adoption in Islamic countries

Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

Persistent link: https://www.econbiz.de/10010395938

The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects

Abras, Ahmad; Al Mahameed, Muhammad - In: Accounting forum 47 (2023) 3, pp. 470-495

Persistent link: https://www.econbiz.de/10015050504

Comparative study between IFRS and AAOIFI disclosure compliance : evidence from Islamic banks in Gulf Co-operation Council countries

Ajili, Hana; Bouri, Abdelfettah - In: Journal of financial reporting & accounting : JFRA 15 (2017) 3, pp. 269-292

Persistent link: https://www.econbiz.de/10011808965

Critical Muslim intellectuals' discourse and the issue of "Interest" (ribā) : implications for Islamic accounting and banking

Kamla, Rania; Alsoufi, Rana - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 2, pp. 140-154

Persistent link: https://www.econbiz.de/10011313539

"Conventional" accounting vs "Islamic" accounting : the debate revisited

Sivakumar Velayutham - In: Journal of Islamic accounting and business research : JIABR 5 (2014) 2, pp. 126-141

Persistent link: https://www.econbiz.de/10010527262

Analysis of the true and fair view concept : an Islamic perspective

Abang Salihin; Abdul Hamid Fatima; Ousama, Abdulrahman Anam - In: International journal of managerial and financial accounting 7 (2015) 1, pp. 38-61

Persistent link: https://www.econbiz.de/10011524197

An accounting perspective on the use of combined contracts and donations in Islamic financial transactions

Atmeh, Muhannad Ahmed; Maali, Bassam - In: Journal of Islamic accounting and business research : JIABR 8 (2017) 1, pp. 54-69

Persistent link: https://www.econbiz.de/10011691117

Islamic accounting, neo-imperialism and identity staging : the Accounting and Auditing Organization for Islamic Financial Institutions

Kamla, Rania; Haque, Faizul - In: Critical perspectives on accounting : an international … 63 (2019), pp. 1-20

Persistent link: https://www.econbiz.de/10012132023