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Journal articles on the topic 'Accounting in Islamic countries'

Author: Grafiati

Published: 4 June 2021

Last updated: 21 February 2023

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1

Hudaib, Mohammad. "Accounting for corruption within Islamic countries." Journal of Islamic Accounting and Business Research 11, no. 3 (March 11, 2020): 741–43. http://dx.doi.org/10.1108/jiabr-11-2017-0166.

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Purpose Despite the growing literature on corruption, little is known about what is happening in most Islamic countries. Hence, the purpose of this paper is to argue that focussing on the adopted politico-economical ideology such as neoliberalism contributes in understanding the root of corruption. Design/methodology/approach Critical realism of the state of corruption in Muslim countries and secondary sources available in the literature review help account for corruption within the local settings. Findings Corruption takes on various forms and functions in different contexts, and it can occur

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Altarawneh, Ghada, and Mike Lucas. "Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries." Journal of Islamic Accounting and Business Research 3, no. 2 (September 21, 2012): 99–120. http://dx.doi.org/10.1108/17590811211265920.

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Velayutham, Sivakumar. "“Conventional” accounting vs “Islamic” accounting: the debate revisited." Journal of Islamic Accounting and Business Research 5, no. 2 (September 2, 2014): 126–41. http://dx.doi.org/10.1108/jiabr-05-2012-0026.

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Purpose – The purpose of this paper is to evaluate the arguments that the assumptions underlying conventional accounting are incompatible with Islamic values, hence the need for new accounting objectives and assumptions. Design/methodology/approach – The paper adopts an analytic approach based on a combination of archival and bibliographic data sources. Findings – It is shown that this belief of incompatibility can be traced to misconceptions about the assumptions underlying “conventional accounting”. It is then argued that the neglect of Islamic accounting in Islamic countries could be attrib

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Siswantoro, Dodik. "Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia." Journal of Islamic Accounting and Business Research 9, no. 3 (May 8, 2018): 434–47. http://dx.doi.org/10.1108/jiabr-11-2013-0040.

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PurposeThis paper aims to analyze the need of Islamic banks for specific Statement of Financial Accounting Standards (SFAS) No. 110 for sukuk accounting in Indonesia. In fact, some Islamic banks have already prepared International Financial Reporting Standards (IFRS), and accordingly, a suitable standard is needed for this case. Design/methodology/approachThe research methodology involved interview with a senior accounting manager of an Islamic bank focusing on relevant topics in sukuk to sharpen the analysis. Equally important, research reviewed and compared financial statements on sukuk acco

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Ben Mohamed, Ezzeddine, Neama Meshabet, and Bilel Jarraya. "Determinants of technical efficiency of Islamic banks in GCC countries." Journal of Islamic Accounting and Business Research 12, no. 2 (February 17, 2021): 218–38. http://dx.doi.org/10.1108/jiabr-12-2019-0226.

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Purpose This study aims to discuss the determinants of Islamic banks’ efficiency. It tries to explore the source of Islamic banks’ inefficiencies to propose solutions to guarantee an acceptable level of technical efficiency of such banks in Gulf Cooperation Council (GCC) countries. Design/methodology/approach To achieve this objective, the authors use a parametric approach, especially, the stochastic frontier approach, using production function and panel data analysis. The authors apply a package Frontier 4.1 for the estimation process, which is composed of two principal steps. In the first st

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Tomkins, Cyril, and Rif'at Ahmed 'Abdul Karim. "The Shari'ah and its Implications for Islamic Financial Analysis." American Journal of Islam and Society 4, no. 1 (September 1, 1987): 101–15. http://dx.doi.org/10.35632/ajis.v4i1.2740.

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I. Relevance of the IssueBy far the majority of articles in the world's leading accounting journalstake as given the culture and religions of the Western world. Articles appearfrom time to time that make distinctions among accounting practices indifferent Western or ex-Commonwealth countries, but in so doing there isusually no need to re-examine whether the basic building blocks of accountingand finance are consistent with the cultures of those countries; that is taken asself-evident. A few authors have pressed further to show that it is inappropriateto impose unmodified Western accounting pra

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Wahyudi, Muhamad, Sri Herianingrum, and Ririn Tri Ratnasari. "EXAMINING THE TREND, THEMES, AND SOCIAL STRUCTURE OF THE ISLAMIC ACCOUNTING USING A BIBLIOMETRIC APPROACH." Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 8, no. 2 (December 5, 2022): 153–78. http://dx.doi.org/10.20473/jebis.v8i2.34073.

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This study focuses on bibliometric indicators of Islamic accounting research development, such as trends in Islamic accounting research and its distribution, topics and themes in Islamic accounting research, significant contributors to Islamic accounting research, the pattern of collaboration in Islamic accounting research, and the most significant texts in the Islamic accounting literature. Four hundred eighty-three pieces of scientific literature were entered into the Scopus database for bibliometric analysis on January 10, 2022. Various programs were used to analyze frequency, metrics, and

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Kruzhkova, Irina, and Ahmed Dawood Hudayr Al-Obaid. "• FEATURES OF ACCOUNTING AND REPORTING IN THE COUNTRIES APPLYING ISLAMIC MODEL." Russian Journal of Agricultural and Socio-Economic Sciences 54, no. 6 (June 25, 2016): 3–9. http://dx.doi.org/10.18551/rjoas.2016-06.01.

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Al-Sulaiti, Jabir, A. A. Ousama, and Helmi Hamammi. "The compliance of disclosure with AAOIFI financial accounting standards." Journal of Islamic Accounting and Business Research 9, no. 4 (July 9, 2018): 549–66. http://dx.doi.org/10.1108/jiabr-10-2017-0144.

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Purpose This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar. Design/methodology/approach The study measures compliance using disclosure indexes. The disclosure indexes include the three financial accounting standards of Murabaha, Mudaraba and Musharaka. The data are collected from the annual reports of 24 Islamic banks in Bahrain and Qatar over a period of 2012-2015. Findings The paper fo

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Arwani, Agus. "The implementation of IFRS in Indonesian Islamic accounting." Journal of Economics, Business & Accountancy Ventura 21, no. 3 (March 27, 2019): 361. http://dx.doi.org/10.14414/jebav.v21i3.1254.

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This research examines the IFRS implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS). This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect

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ÇETİN, Dilşad Tülgen. "Development of Islamic Finance in Non-Muslim Countries, Challenges and Recommendations." Bucak İşletme Fakültesi Dergisi 5, no. 2 (October 30, 2022): 319–40. http://dx.doi.org/10.38057/bifd.1128903.

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The crisis-resistant structure of the Islamic finance sector and the rich fund resources of the Gulf countries attract non-Muslim countries as well as countries with a large Muslim population. The aim of this study is to examine the development of the Islamic finance sector in non-Muslim countries, to define the challenges encountered in these countries in terms of Islamic finance and to offer constructive recommendations to overcome these challenges. The scope of the study is limited to the UK, USA and Canada, which are among the top non-Muslim countries in the Islamic finance country index,

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Sarea, Adel, and Monsurat Ayojimi Salami. "Does social reporting matter? Empirical evidence." Journal of Financial Regulation and Compliance 29, no. 4 (May 20, 2021): 353–70. http://dx.doi.org/10.1108/jfrc-09-2020-0088.

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Purpose This paper aims to examine the level of Islamic social reporting (ISR) disclosure of Islamic banking in Gulf Cooperative Council (GCC) countries using a checklist based on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) standards. Design/methodology/approach A quantitative method – Tobit Model – is adopted in this study. The unweighted disclosure method used to measure the ISR disclosure checklist consist of 51 items in Islamic banks (IBs) in the GCC countries. The stakeholder theory and legitimacy theory are used to investigate the possible banking perf

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Grassa, Rihab. "Islamic banks' income structure and risk: evidence from GCC countries." Accounting Research Journal 25, no. 3 (November 23, 2012): 227–41. http://dx.doi.org/10.1108/10309611211290185.

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Siswantoro, Dodik, and Shahul Hameed Mohamed Ibrahim. "SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA." Media Riset Akuntansi, Auditing dan Informasi 13, no. 1 (May 3, 2017): 35. http://dx.doi.org/10.25105/mraai.v13i1.1736.

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<p>It has been clearly shown that financing based Islamic teaching has inherent<br />characteristics as well as its accounting. For that reason, it may not be so easy to<br />convert Islamic accounting standard into International Financial Reporting<br />Standard (IFRS) as it may violate some basic principles of Islamic teaching.<br />Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI)<br />still commits to have different accounting standard as it is based on the fiqh<br />(maxims). Furthermore, some countries adopt directly

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Bechihi, Oumayma, Salem Lotfi Boumediene, and Olfa Nafti. "Compliance and Determinants of the AAOIFI Financial Standards: Evidence from the MENA Region." Asia-Pacific Management Accounting Journal 16, no. 1 (April 30, 2021): 207–48. http://dx.doi.org/10.24191/apmaj.v16i1-09.

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This paper analyses the level of compliance of financial disclosure with accounting standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and its determinants in Middle Eastern and North African (MENA) Islamic banks. Based on 40 Islamic banks in seven MENA countries over the period 2010-2016, the authors used a disclosure index to measure the compliance level and the effect of governance characteristics and the Sharia Board on the extent of compliance with the AAOIFI accounting standards. Results show a high level of compliance (67%). Using the Feasi

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Aslam, Ejaz, and Razali Haron. "Does corporate governance affect the performance of Islamic banks? New insight into Islamic countries." Corporate Governance: The International Journal of Business in Society 20, no. 6 (July 13, 2020): 1073–90. http://dx.doi.org/10.1108/cg-11-2019-0350.

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Purpose Corporate governance plays a significant role to overcome agency issues and develop the culture of transparency and openness. In this context, this paper aims to examine how corporate governance mechanisms affect the performance of Islamic banks (IBs). Design/methodology/approach Stepwise, two-step system generalize method of moment estimation technique is used in the analysis in which control variables are added into the model sequentially. This study used data on 129 IBs from 29 Islamic countries (Middle East, South Asia and Southeast Asia) during the period of 2008 to 2017. Findings

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Al-Nasser Mohammed, Sulaiman Abdullah Saif, and Datin Joriah Muhammed. "Financial crisis, legal origin, economic status and multi-bank performance indicators." Journal of Applied Accounting Research 18, no. 2 (May 8, 2017): 208–22. http://dx.doi.org/10.1108/jaar-07-2014-0065.

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Purpose The purpose of this paper is to investigate the performance of Islamic banks in developing countries from 2007 to 2010 which includes the period of the financial crisis by empirically examining the way in which the macroeconomy affected Islamic banking performance (IBP) in developing countries. The empirical examination involves two approaches of measuring performance: Sharia-based and conventional-based performance measurement. Design/methodology/approach For this paper, the authors have utilized a Data Stream/Bank Scope database and data from the Bank Negara Malaysia (Malaysian Centr

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Jannaha, Binti Shofiatul, Iwan Triyuwono, Aji Dedi Mulawarman, and Bambang Hariadi. "The Meaning Of "Accounting" In a Religious-Based Organization Context." 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, no. 1 (October 8, 2021): 41. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(41).

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Accounting, traditionally, had been caught up in understanding as a rational set of procedures for economic decision making (Williams & Ravenscroft, 2015; Staubus, 2000; Puxty & Laughlin, 1983). This approach is popular as the objective of the IASB framework. It has been accepted in many developing countries, including Indonesia which has fully adopted Western accounting practices (Mulawarman, 2011). Besides, a standard-setting board, the IAI (Institute of Indonesia Chartered Accountants), considers accounting to be neutral and applicable anywhere. Indonesian Islamic boarding schools,

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Sharairi, Mohammad Haroun. "Factors that influenced the adoption of IFRS by Islamic banks in the UAE." Accounting Research Journal 33, no. 1 (January 2, 2020): 75–91. http://dx.doi.org/10.1108/arj-11-2017-0185.

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Purpose This paper aims to investigate the factors that influenced the current adoption of the international financial reporting standards (IFRS) by Islamic banks in the UAE. This paper examined the relationship between the theoretical aspects and practical components of the research investigation regarding the factors that influence the adoption of IFRS. This paper will contribute to the existing knowledge and practices in not only Islamic countries but also Western countries in terms of a deeper understanding of the adoption of IFRS by the Islamic banks and how the factors could influence th

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Qizam, Ibnu, Misnen Ardiansyah, and Abdul Qoyum. "Integration of Islamic capital market in ASEAN-5 countries." Journal of Islamic Accounting and Business Research 11, no. 3 (January 11, 2020): 811–25. http://dx.doi.org/10.1108/jiabr-08-2019-0149.

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Purpose The purpose of this study is to investigate the nature and integration of Islamic stock markets across the Association of Southeast Asian Nations (ASEAN-5) countries for economic community (AEC) development. Design/methodology/approach Using samples of daily closing prices from 2009 to 2014 across ASEAN-5 countries, co-integration and Granger-causality tests were applied. Findings This research finds that Islamic capital markets across ASEAN-5 countries remain highly integrated despite the global financial crisis of 2008, and it also finds the integration strength between Jakarta Islam

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Othman, Norfaizah, Mariani Abdul-Majid, and Aisyah Abdul-Rahman. "Determinants of Banking Crises in ASEAN Countries." Journal of International Commerce, Economics and Policy 09, no. 03 (October 2018): 1850009. http://dx.doi.org/10.1142/s1793993318500096.

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This paper attempts to estimate the determinants of crises on Islamic banking system during financial crises using early warning system (EWS) with particular focus on the element of profit–loss sharing. Profit–loss sharing has significant impact in reducing crisis probability experienced by the Islamic banking system. This suggests that profit–loss sharing may be considered as one of the risk mitigation techniques for bank to remain resilient during the crises. The results further show that full-fledged Islamic banks have higher chances of experiencing crises relative to the Islamic subsidiari

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Gharbi, Leila, and Halioui Khamoussi. "Fair value and banking contagion." Journal of Islamic Accounting and Business Research 7, no. 3 (June 13, 2016): 215–36. http://dx.doi.org/10.1108/jiabr-12-2014-0042.

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Purpose This paper aims to explore empirically the impact of fair value accounting on banking contagion in a comparative context between Islamic banks and conventional banks. Design/methodology/approach The analysis of the impact of fair value changes on banking contagion is carried out through a panel data model. This study covers 20 Islamic banks and 40 conventional banks operating in the Gulf Cooperation Council (GCC) countries during nine years from 2003 to 2011. Findings Empirical evidence shows that there is a significant change in dynamic volatility in GCC banking sector because of fina

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Elhalaby, Sherif, Adel Sarea, Awwad Alnesafi, and Mujeeb Saif Mohsen Al-Absy. "The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences." Economies 11, no. 2 (January 30, 2023): 39. http://dx.doi.org/10.3390/economies11020039.

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This study seeks to measure the microeconomic consequences of the adoption of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards on the conservatism, financial performance (FP), and earnings management (EM) of Islamic banks (IBs). The study draws on data from 122 IBs across 22 countries over a period of eight years (2014–2021), using the generalised method of moments (GMM). The results indicate a positive impact of AAOIFI adoption on financial performance and conservatism compared to non-adopters. Our results further show that IBs that adopt AAOIFI a

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Suandi, Aprilia Beta. "Classification of profit-sharing investment accounts." International Journal of Islamic and Middle Eastern Finance and Management 10, no. 3 (August 21, 2017): 351–70. http://dx.doi.org/10.1108/imefm-05-2015-0067.

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Purpose The purpose of this paper is to examine the classification of profit-sharing investment accounts (PSIAs) under various accounting standards, and determine whether Islamic banks maintain uniform practices when the same accounting standards are applied. It also aims to determine whether Islamic banks consider investment account holders (IAHs) important financial statement users by disclosing necessary information pertaining to PSIAs. Design/methodology/approach A sample composed of financial statements from 63 Islamic banks from 15 countries is compared with respect to the information re

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Ayu Yunanda, Rochania, Mohammad Ali Tareq, Akbariah Binti Mahdzir, and Faried Kurnia Rahman. "NATIONAL CULTURE AND TRANSPARENCY: EVIDENCE FROM ISLAMIC BANKS." Journal on Innovation and Sustainability. RISUS ISSN 2179-3565 10, no. 1 (March 12, 2019): 101–9. http://dx.doi.org/10.24212/2179-3565.2019v10i1p101-109.

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The purpose of this paper is to investigate the effects of predominant cultural values on banking disclosure. On one hand, Islamic banks have practiced Islamic principles which are universal for all countries. Islamic banks are expected to provide transparent information especially in terms of social and Shariah(Islamic) compliant information as Islamic banks claim themselves to have social objectives as the prime consideration. Islamic banks also have Shariah supervisory body to ensure that the banking activities and business operations are in line with Islamic requirements. On the other hand

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Lakis, Vaclovas, and Daiva Baltušytė. "ISLAMIC BANKING AS AN ALTERNATIVE TO BANKS IN THE WESTERN COUNTRIES." Ekonomika 96, no. 3 (January 31, 2018): 73–89. http://dx.doi.org/10.15388/ekon.2017.3.11571.

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After the last banking crisis in the Western world, which provoked an economic recession in many countries, the attention to Islamic banking has increased. Islamic banking took a more important place in global banking, since the economic and financial crisis there was of smaller scope than in the banks of Western countries. The principles of Islamic banking are based on Shariah requirements, which emerged from the Koran. The most important fact is that Islamic banks cannot seek profit, which does not require any risk or efforts. They do not use any financial instruments, which are not covered

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Faizulayev, Alimshan, Isah Wada, Asset Sadvakasovna Kyzdarbekova, and Indira Parmankulova. "What drives the banking competition in Islamic finance oriented countries? Islamic vs conventional banks." Journal of Islamic Accounting and Business Research 12, no. 4 (June 10, 2021): 457–72. http://dx.doi.org/10.1108/jiabr-06-2020-0173.

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Purpose This study aims to examine the dynamics of banking competition between Islamic banks (IBs) and conventional banks (CBs) in emerging finance-oriented Islamic economies, also known as the QISMUT + 3 (i.e. Qatar, Indonesia, Saudi Arabia, Malaysia, the United Arab Emirates, Turkey, Bahrein, Kuwait and Pakistan). The main aim was to conduct a comparative market power analysis between IBs and CBs in the 2006–2015 period. Design/methodology/approach The study used bank-specific and macro-economic variables available in the Orbis Bank Focus and the World Bank databases. The study applied a dyn

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Alharthi, Majed. "Financial performance and stability in Islamic banks: Evidence from GCC countries." Corporate Ownership and Control 14, no. 4 (2017): 103–13. http://dx.doi.org/10.22495/cocv14i4art9.

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The main objective of this study is to find the determinants of financial performance and stability for Islamic banks in GCC countries during the period 2005-2014. In this study the profitability is represented as three main indicators: the return on assets (ROA), return on equities (ROE) and net interest margin (NIM). On the other side, the stability measures are z-score and capital ratio. The statistical methods in this paper are generalised least squares (GLS) and generalised method of moments (GMM). According to determinants of profitability, the size of and stability of Islamic banks supp

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Alharthi, Majed. "Stability in Islamic, conventional, and socially responsible banks: Evidence from MENA countries." Corporate Ownership and Control 14, no. 2 (2017): 211–21. http://dx.doi.org/10.22495/cocv14i2c1p7.

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This study empirically estimates financial stability and its determinants in 40 Islamic banks, 168 conventional banks, and 8 socially responsible banks (SRBs) in MENA region during the period 2005-2012. The dependent variables in this study are capital ratio (equity to total assets) and z-score. The statistical approaches to find the relationship between financial stability indicators and their determinants are ordinary least square (OLS) and fixed effects model FEM). The results suggest that the SRBs are the most stable banks while, Islamic banks are highly risky. Moreover, conventional banks

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Kara, Mustafa Cemil. "Arising Interest in Islamic Finance and Its Taxation in the World and Turkey." Intertax 50, Issue 2 (February 1, 2022): 168–76. http://dx.doi.org/10.54648/taxi2022015.

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Islamic finance experienced an increase in popularity following the 2008 global economic crisis. The participatory and sharing features of Islamic finance attracted the attention of investors, and created new opportunities for its use. Islamic finance products, which are free of all kinds of interest (Riba), allow investors to achieve increased diversity in their investments without compromising their religious beliefs. The increased implementation of Islamic financing is not difficult to understand, especially when countries need financial stability and growth. This article evaluates Islamic

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Ilahi, Badar, and Fathur Rohman. "The Need For Sharia Accounting On Sharia Business Institutions." Muhasabatuna : Jurnal Akuntansi Syariah 1, no. 1 (June 4, 2022): 017–26. http://dx.doi.org/10.54471/muhasabatuna.v1i1.1701.

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Islam as a religion has been placed as an option and also its teachings are used as guidelines in the lives of human beings who embrace it. So that its existence has provided direction in the development of human civilization, especially in the fields of science and technology. The rise of thoughts, discussions and studies on Islamic economics, has had a major influence on the growth of sharia-based business systems in general and Islamic financial institutions in particular. The existence of such a system has been widely experimented with in several countries, such as: Iran, Pakistan and Suda

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Al-Haija, Elias Abu, and Mehveen Syed. "Islamic real estate investment trust: comparative study between emirates Islamic REIT UAE and Al Salam Islamic REIT Malaysia." Journal of Islamic Accounting and Business Research 12, no. 6 (July 28, 2021): 904–18. http://dx.doi.org/10.1108/jiabr-09-2020-0273.

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Purpose The Islamic Capital Market (ICM) has witnessed tremendous growth over the years. One of the most interesting growth curves in the ICM instruments is that Islamic Real Estate Investment Trusts (I-REITs). The purpose in this paper is to highlight the concept of I-REIT and to presents a comparative analysis for Emirates I-REIT and Al-Salam I-REIT of UAE and Malaysia to find out the implications of the major differences between the two countries I-REITs. Design/methodology/approach This paper uses the data in the two I-REITs' financial reports from the years 2015 to 2019. A descriptive (Ob

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Nanda Putri Ghassani Fildzah, Dini Rosdini,. "Comparison of Conservatism in Islamic And Conventional Banks in Indonesia And Malaysia." Jurnal Manajemen 23, no. 2 (June 8, 2019): 239. http://dx.doi.org/10.24912/jm.v23i2.475.

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Malaysia and Indonesia are two of the ten countries with the largest total assets of Islamic financial markets in the world. The religiosity of a company can influences one of the qualities of accounting. The accounting quality of a company can be measured from accounting conservatism. This study aims to determine the comparison of conservatism between Islamic banks and conventional banks. The samples are Islamic banks and conventional banks in Indonesia and Malaysia from 2013 to 2017. The samples are 13 Islamic banks and 45 conventional banks so that the total sample is 290 observations. Data

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Mansour, Israa Jawdat, and Yousef Sa'adeh. "Evaluating Murabaha in Islamic Banks." International Journal for Innovation Education and Research 4, no. 7 (July 31, 2016): 184–90. http://dx.doi.org/10.31686/ijier.vol4.iss7.573.

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After the collapse of the Islamic Caliphate in Istanbul and the loss of the First World War, Shari'a and Arabic as the law and language of the Muslim world were replaced with common laws and numerous European languages were introduced into the new Arab states. These events led to calls for reestablishing the shari’a for all aspects of life. Arab countries responded by constituting Islamic parties and institutions including Islamic banks. Islamic banks flourished quickly all over the world. Some consider this evidence of success. Most of the operations of Islamic banks (40%-80%) were in the are

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Mulyany, Ratna. "SOME NOTES ON IFRS CONVERGENCE AND THE ISLAMIC FINANCIAL INDUSTRY." Jurnal Akuntansi Indonesia 7, no. 1 (September 10, 2018): 1. http://dx.doi.org/10.30659/jai.7.1.1-14.

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IFRS Convergence has been a worldwide phenomenon with most of countries in the world are adoptingIFRS instead of their national accounting standards. At the same time, the Islamic finance is gaining its popularity in the present world with the increasing acceptance by international community. In relation to these two phenomena, there have been concerns that the establishment of Islamic financial institutions together with its own unique characteristics will impede the achievement of the global accounting convergence. Furthermore, the promulgation of accounting standards by Accounting and Audit

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Naveed, Farrukh, and Syed Zain Ul Abdin. "Corporate governance mechanism and the risk exposure of Islamic mutual funds: evidence from Islamic countries." Journal of Islamic Accounting and Business Research 11, no. 9 (May 1, 2020): 1709–23. http://dx.doi.org/10.1108/jiabr-04-2019-0073.

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Purpose This study aims to analyze the impact of corporate governance characteristics on the risk exposure of Islamic mutual funds prevailing in different Islamic countries (Pakistan and Malaysia). Design/methodology/approach This study used dynamic panel regression model for analysis and estimated the results using system generalized method of moment technique. A sample of 185 Islamic funds is used in the current research, which is selected using judgmental sampling. The data span of this study consists nine years from 2009 to 2017. Findings The results showed that the corporate governance ch

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Calza, Francesco, Nadir Aliane, and Chiara Cannavale. "Cross‐cultural bridges in European firms’ internationalization to Islamic countries." EuroMed Journal of Business 8, no. 2 (July 12, 2013): 172–87. http://dx.doi.org/10.1108/emjb-07-2013-0038.

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Gharbi, Leila. "A critical analysis of the use of fair value by Islamic Financial Institutions." Journal of Islamic Accounting and Business Research 7, no. 2 (April 11, 2016): 170–83. http://dx.doi.org/10.1108/jiabr-10-2013-0037.

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Purpose This paper aims to address a specific question over the compatibility of International Financial Reporting Standards with Islamic finance regarding the use of interest rate as discounting rate in impairment testing and valuation techniques. Design/methodology/approach Inductive methodology and qualitative-narrative methods are used to explore the available texts and literature. Findings There are two main findings: first, the use of reference rate obtained in non-Islamic financial system is inappropriate from the Islamic perspective. Interest-based valuation techniques have not been ad

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Haliding, Safri. "The Critical Aspect on Fair Value Accounting and its Implication to Islamic Financial Institutions." Global Review of Islamic Economics and Business 1, no. 3 (May 5, 2015): 210. http://dx.doi.org/10.14421/grieb.2014.013-05.

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Recently, fair value measurement and its implication in accounting standards have been increasing (Ramanna, 2006). One of the important aspects of financial reporting is measurement (Barth, 2007). Barlev and Haddad (2003) state that the fair value accounting(FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more value relevant that HCA probably did not provide the real financial information and income. However, previously studies mention that fair value accounting suffers from some serious limitations and disadvantages such as is

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Kamarudin, Fakarudin, Fadzlan Sufian, and Annuar Md. Nassir. "Does country governance foster revenue efficiency of Islamic and conventional banks in GCC countries?" EuroMed Journal of Business 11, no. 2 (July 4, 2016): 181–211. http://dx.doi.org/10.1108/emjb-06-2015-0026.

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Purpose – The purpose of this paper is to provide new empirical evidence on the impact of country governance on the revenue efficiency of Islamic and conventional banks. The empirical analysis is confined to Islamic and conventional banks operating in the Gulf Cooperation Council (GCC) countries banking sectors during the period of 2007-2011. Design/methodology/approach – The analysis comprises two main stages. In the first stage, the authors employ the data envelopment analysis (DEA) method to compute the revenue efficiency of Islamic and conventional banks. The authors then used the multivar

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Sahabuddin, Mohammad, Md Aminul Islam, Mosab I. Tabash, Md Kausar Alam, Linda Nalini Daniel, and Imad Ibraheem Mostafa. "Dynamic Conditional Correlation and Volatility Spillover between Conventional and Islamic Stock Markets: Evidence from Developed and Emerging Countries." Journal of Risk and Financial Management 16, no. 2 (February 10, 2023): 111. http://dx.doi.org/10.3390/jrfm16020111.

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This study aims to investigate the dynamic conditional correlation and volatility spillover between the conventional and Islamic stock markets in developed and emerging countries in order to develop better portfolio and asset allocation strategies. We used both multivariate GARCH (MGARCH) and multi-scales-based maximal overlap discrete wavelet transform (MODWT) approaches to investigate dynamic conditional correlation and volatility spillover between conventional and Islamic stock markets in developed and emerging countries. The results show that conventional and Islamic markets move together

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Masiukiewicz, Piotr. "Expansion of Islamic Finance in Europe." Journal of Intercultural Management 9, no. 2 (June 1, 2017): 31–51. http://dx.doi.org/10.1515/joim-2017-0007.

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Abstract The development of Islamic finance, their crisis-resistance and possibilities for using experience of this sector in conventional banking industry are being subject of studies in many countries, also non-Muslim ones. In this paper the author presented the analysis of Islamic finance development and its determinants basing on examples from Europe. Such banks and investment funds have a growing share in European markets, which is confirmed by the latest EY’s data. Main obstacles to Islamic finance development include, among others: incompatibility of legal regulations in non-Muslim coun

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Tessema, Abiot Mindaye, Samy Garas, and Kienpin Tee. "The impact of Islamic accounting standards on information asymmetry." International Journal of Islamic and Middle Eastern Finance and Management 10, no. 2 (June 19, 2017): 170–85. http://dx.doi.org/10.1108/imefm-09-2016-0129.

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Purpose The purpose of this paper is to investigate whether disclosure as required by Islamic Financial Service Board Standard No. 4 (IFSB-4) influences information asymmetry among investors in the Gulf Cooperation Council (GCC) member countries. In addition, the paper investigates whether the influence of IFSB-4 on information asymmetry varies between Islamic and conventional financial institutions. Design/methodology/approach The paper tests the hypotheses using a sample of firms listed in the GCC over a period of 2000-2013. Ordinary least square regression and fixed-effects estimation techn

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Grassa, Rihab, Raida Chakroun, and Khaled Hussainey. "Corporate governance and Islamic banks’ products and services disclosure." Accounting Research Journal 31, no. 1 (May 8, 2018): 75–89. http://dx.doi.org/10.1108/arj-09-2016-0109.

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Purpose The purpose of this paper is to examine the determinants of Islamic banks (IBs) product and services disclosure (PSD). Design/methodology/approach A computer-based content analysis is run upon the annual reports for a sample of 78 IBs operating in 11 countries from 2004 to 2012 to find the number of product and services statements. The levels and trends of PSD are identified. A regression analysis to identify the factors affecting PSD in IBs is also used. Findings The findings suggest that there has been a significant improvement of PSD over time. The results show a positive associatio

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Zineldin, Mosad. "Globalisation, strategic co‐operation and economic integration among Islamic/Arab countries." Management Research News 25, no. 4 (April 2002): 35–61. http://dx.doi.org/10.1108/01409170210783188.

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Ben Jedidia, Khoutem. "Profit- and loss-sharing impact on Islamic bank liquidity in GCC countries." Journal of Islamic Accounting and Business Research 11, no. 9 (May 28, 2020): 1791–806. http://dx.doi.org/10.1108/jiabr-10-2018-0157.

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Purpose The purpose of this paper is to empirically assess the impact of the principle of profit- and loss-sharing (PLS) on the exposure to liquidity risk of Islamic banks in Gulf Corporation Council (GCC) countries. The Islamic bank activity is distinguished by a PLS principle, which is likely to involve specificities in the bank liquidity issue. Design/methodology/approach This paper investigates the determinants of Islamic bank liquidity over the period 2005–2016 using a panel of 23 Islamic banks in GCC. The system of generalized method of moment estimators is applied. Findings The findings

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Ben Othman, Hakim, and Hounaida Mersni. "The use of discretionary loan loss provisions by Islamic banks and conventional banks in the Middle East region." Studies in Economics and Finance 31, no. 1 (February 25, 2014): 106–28. http://dx.doi.org/10.1108/sef-02-2013-0017.

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Purpose – The purpose of this paper is to study earnings management practices of Islamic banks and conventional banks in the Middle East region. First, the authors examine factors that may influence Islamic banks managers' use of discretion in reporting loan loss provisions (LLP). Second, the authors investigate differences that may exist between Islamic banks and non-Islamic banks in terms of discretionary loan loss provisions (DLLP) used to manipulate accounting earnings. Design/methodology/approach – This empirical study uses an unbalanced panel data of 21 Islamic banks, 18 conventional ban

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Guermazi, Imene. "Investment account holders’ market discipline in GCC countries." Journal of Islamic Accounting and Business Research 11, no. 9 (May 11, 2020): 1757–70. http://dx.doi.org/10.1108/jiabr-04-2019-0067.

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Purpose The purpose of this study is to investigate the two components of market discipline, investment account holder (IAH) monitoring and the consequent reaction of the Islamic banks in GCC countries for the 2004–2013 period, including the recent financial crisis of 2008. Design/methodology/approach We address the research question that Investment Account holders (IAH) in GCC countries suc as Kingdom of Saudi Arabia (KSA), Bahrain and United Arab Emirates (UAE) monitor their banks. Regression analysis was used to examine the dependence level of profit-sharing investment account (PSIA) growth

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Mnif Sellami, Yosra, and Marwa Tahari. "Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks." Journal of Applied Accounting Research 18, no. 1 (February 13, 2017): 137–59. http://dx.doi.org/10.1108/jaar-01-2015-0005.

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Purpose The purpose of this paper is to investigate the compliance level of Islamic banks with disclosure accounting standards in some Middle East and North African countries, and most importantly to analyse the factors associated with compliance. Design/methodology/approach This study uses a self-constructed checklist of 203 items to measure the compliance of 38 Islamic banks with disclosure accounting standards during the 2011-2013 period. A multivariate regression analysis is used to determine significant factors influencing the extent of this compliance. Findings The results show a wide va

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El-Halaby, Sherif, Hesham Albarrak, and Rihab Grassa. "Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks." Journal of Islamic Accounting and Business Research 11, no. 9 (July 1, 2020): 1847–70. http://dx.doi.org/10.1108/jiabr-10-2019-0201.

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Purpose The economic consequence for adopting accounting standards is one of the growing and valuable topics in accounting research. The purpose of this paper is to address the question whether the adoption of Islamic standards that are issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFIs) has a positive effect on the level of earnings management (EM) in the Islamic banks (IBs) setting. The authors measure, in general, the impact of AAOIFI for adopter and non-adopter banks. This paper furthermore investigates whether IBs adopting AAOIFI as compulsory or as

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