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Dissertations / Theses on the topic 'Views on Islamic banking'

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Published: 4 June 2021
Last updated: 28 July 2025

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1

Chachi, Abdelkader. "Islamic banking." Thesis, Bangor University, 1989. https://research.bangor.ac.uk/portal/en/theses/islamic-banking(31789e8c-aafc-402e-8c3e-3ef8d8e1a0fa).html.

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ement among economists as to why interest should be paid, it was almost unanimously held by most if not all economists that interest is necessary for banking and consequently necessary for financial and economic development and that any religion, like Islam, that prohibits interest, is an obstacle to economic growth and development. This view was not exclusively held by Western economists who may not know much about Islam, but even by some Muslim thinkers who, repeating the controversial arguments justifying interest, claimed that there is no other way to develop except to leave the religion o
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2

Karadöl, Ismail. "Islamic banking : Aternatives Bankensystem /." München : GRIN Verlag, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016973872&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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3

Ahmad, Abu Umar Faruq, University of Western Sydney, College of Law and Business, and School of Law. "Islamic banking in Bangladesh." THESIS_CB_LAW_Ahmad_A.xml, 2002. http://handle.uws.edu.au:8081/1959.7/247.

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This study is primarily concerned with the theory of Islamic banking and its practice in Bangladesh, and shari’ah and its four sources forming the basis of Islamic banking are discussed at length. The research seeks to: analyse the theoretical foundations of Islamic baking and practice in Bangladesh; examine areas of similarity and differences between the structure and practices of Islamic banking and conventional banks; and identify the problems, challenges and prospects of Islamic banking in Bangladesh. The dissertation examines primary and secondary sources and draws on fieldwork in Banglad
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Ahmad, Abu Umar Faruq. "Islamic banking in Bangladesh /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030723.130611/index.html.

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Thesis (Master of Laws (Hons.)) -- University of Western Sydney, 2002.<br>"A thesis submitted in fulfillment of the requirement for the degree of Master of Laws (Honours)" Bibliography : leaves 215-221.
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5

Björklund, Iréne, and Lisbeth Lundström. "Islamic Banking - An Alternative System." Thesis, Kristianstad University College, Department of Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-3145.

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<p>Islamic banking is an investment and financing system which expands globally. The Islamic banks have only been established for some 30 years but the banking system is based on long-going traditions within Islamic finance. The system is founded on ethical values and emphasises the well-being of society as a whole. </p><p>Islamic banking is different from conventional banking in most aspects, since its close tie to religion is very important. The system is not based on interest, as it is prohibited in Islam. Instead Islamic banks offer various kinds of accounts and a range of financing altern
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6

Ashrati, Mustafa. "Islamic banking Wertevorstellungen - Finanzprodukte - Potenziale." Frankfurt, M. Frankfurt-School-Verl, 2007. http://d-nb.info/986632171/04.

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7

Ashrati, Mustafa. "Islamic Banking : Wertevorstellungen - Finanzprodukte - Potenziale /." Frankfurt am Main : Frankfurt School Verl, 2008. http://www.gbv.de/dms/zbw/552461903.pdf.

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8

Rabooy, M. E. M. S. "Islamic banking in theory and practice." Thesis, University of Exeter, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.234185.

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9

Gad, Samar. "Essays on Islamic finance and banking." Thesis, De Montfort University, 2017. http://hdl.handle.net/2086/17602.

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Islamic banking and finance have received a considerable attention from academics and practitioners after the global financial crisis. Drawing insights from the theoretical and empirical studies about the resilience and the relative stability of Islamic financing alternatives - compared to their conventional peers- during turbulent economic and market conditions, I found that Islamic alternatives are not as less risky and stable as previously presented. This thesis makes a contribution to the asset management literature by examining whether Shari'ah compliant exchange traded funds (ETFs) have
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10

Abedifar, Pejman. "Issues in islamic and conventional banking." Limoges, 2013. http://aurore.unilim.fr/theses/nxfile/default/38ef8099-4bde-4264-b3aa-a882f13e4f29/blobholder:0/2013LIMO1008.pdf.

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This dissertation comprises three chapters. The first chapter explores risk and stability features of Islamic banking using a sample of 553 banks from 24 countries between 1999 and 2009. The results show that small Islamic banks have lower credit and insolvency risks than their conventional Counterparts. Little evidence is found to support that Islamic banks charge rents to their customers for offering Sharia compliant financial products. Moreover, the loan quality of Islamic banks is less responsive to domestic interest rates compared to conventional banks. In the second chapter, using quarte
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11

Hamidi, M. Luthfi. "A Framework for Islamic Social Banking." Thesis, Griffith University, 2021. http://hdl.handle.net/10072/401347.

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Despite recent significant economic downturns, Islamic banking (IB)—banking activity that complies with Shari’ah (or Islamic law)—remains among the fastest growing financial industries in the world. However, a recurrent criticism of IB is that notwithstanding its primary religious purpose and unique products and services, it tends to follow conventional banking in prioritising profits over its delivery of social outcomes. This is an apparent contradiction with core IB religious values of promoting social justice and serving community interests. Among other possible reforms, some critics recomm
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12

Kumati, Amal. "Commercial banking in Libya and the potential for Islamic banking." Thesis, Durham University, 2008. http://etheses.dur.ac.uk/1341/.

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Islamic banking and finance is considered a novel way of conducting financial matters for growth and social inclusion. It has expanded in an unprecendented manner since its initial appearance in the mid-1970s. Since then, Islamic banking has earned recognition worldwide which has paved the way for a rapid growth in the Islamic banking services industry. With this background, this study focuses on the potential for Islamic banking in Libya. Since the 1970s the Libyan banking sector has witnessed remarkable changes especially after the state introduced the nationalisation programmes and socialis
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13

Muscat, Michaela. "Banking on the divine : everyday Islamic banking practices in Malaysia." Thesis, London School of Economics and Political Science (University of London), 2015. http://etheses.lse.ac.uk/3180/.

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Islamic banking, a niche financial sector that has captured the imagination of the financial elite and ordinary consumers alike, is unique in its regulation through the shariah. Primarily, it presents an added-value derived from its prohibition of riba (interest) in favour of profit from trade (al Bay) or leasing (ijarah). This thesis aims to explain Malaysia’s success in promoting Islamic banking products to a critical mass of consumers. More specifically, it seeks to explain the development and growth ineveryday Islamic banking practices amongst the Malay community in Kuala Lumpur. The thesi
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14

Yuspin, Wardah. "Facilitating the growth of Islamic banking law and Islamic banking in Indonesia : new laws and new challenges." Thesis, University of Leeds, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.713882.

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The growth of Islamic banking and financial services (IBF) industry has generated considerable interest in the financial world in recent decades with no exception in Indonesia. The legal infrastructure for the development of IBF in Indonesia has been strengthened with the enactment of Islamic Banking Law No. 21 of 2008. The law includes two new arrangements that are expected to bring about changes in the IBF industry; namely Articles 55 and 68. In light of those articles, it is also essential to observe the development and practice of this industry in selected countries; namely Malaysia and Pa
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15

Hassan, Hussein. "Contract theory : views from the Islamic legal system." Thesis, University of Oxford, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365481.

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Kabbara, Abdulrahman H. S. "Islamic banking : a case study of Kuwait." Thesis, Loughborough University, 1988. https://dspace.lboro.ac.uk/2134/6729.

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In the aftermath of the Islamic resurgence movement, the call for the abolition of interest and the introduction of profit and loss sharing schemes gained momentum. Islamic writers have concentrated on describing the operations of an Islamic bank in an interest based economy and others have outlined the principles and functions of the Islamic economy. However there has not yet been a comprehensive study dealing with the implications of abolishing interest in a specific country. Therefore the major objective of this thesis is to examine the possible introduction of interest free banking in Kuwa
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17

Al-Fadhli, Mansour. "Financial performance of Islamic banking in Kuwait." Thesis, Loughborough University, 1998. https://dspace.lboro.ac.uk/2134/7995.

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The Kuwaiti economy has witnessed remarkable changes especially since the oil boom in the 1970s. Kuwait is one of the world's richest countries in terms of GNP per capita (WBA, 1997). However, the country has hitherto been entirely dependent on oil exports and as petroleum prices increased during the 1 970s, imports also increased. The government undertook a major industrial development program (such as manufacturing industries including cement and other building material, petrochemicals, plastic products and boats). With Iraq's invasion of Kuwait in the early 1 990s, much of the infrastructur
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18

Ahmed, Eltegani Abdelgader. "Islamic banking : distribution of profit (case study)." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3752.

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An economic system based on the principles of the Islamic law is proclaimed feasible. Interest as an equivalent to Riba should be substituted. Profit-sharing financial institutions have been established. The research attempts to show how these institutions work, and what alternatives they rely on to substitute interest as a motivation for mobilising savings. The technique of investment of various deposits which are held in one pool, as practised by some Islamic banks, and the methods of determining each depositor's share in investment and in profit, are discussed. Profit generated from the inv
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19

Riaz, Sadaf. "The case of islamic banking in Pakistan." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17632.

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Mestrado em Finanças<br>O objetivo deste estudo é explicar por que e quando o sistema bancário islâmico foi introduzido no Paquistão e como os governos paquistaneses estabeleceram e promoveram este sistema. Em 2001, o Banco do Estado do Paquistão emitiu critérios detalhados para a criação de bancos islâmicos. A política adotada pelo banco estatal descreveu que o sistema bancário islâmico deve ser promovido lado-a-lado com o da banca convencional. Como resultado desta política, o Al-Meezan Investment Bank Limited obteve a primeira licença para operar como um banco islâmico de pleno direito em j
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20

Bennasr, Nabil. "Islamic banks facing the conventional banking sector." Thesis, Université Côte d'Azur (ComUE), 2018. http://www.theses.fr/2018AZUR0004.

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Cette thèse analyse les conséquences de l’intégration d’un milieu bancaire conventionnel pour une banque islamique. Elle est composée de trois chapitres. Un premier traité de la conformité Sharia des banques islamiques. Cette conformité est assurée par un comité de supervision éthique. Nous détaillons le rôle et les tâches de ce comité de supervision éthique et montrons comment les contraintes réglementaires internationales ainsi que la pénurie éventuelle de personnels compétents pour alimenter ces sharia boards incitent la banque islamique à externaliser ce contrôle de conformité Sharia. En s
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21

Moin, Muhammad Shehzad. "Performance of Islamic Banking and Conventional banking in Pakistan : a Comparative Study." Thesis, Skövde : University of Skövde. School of Technology and Society, 2008. http://www.diva-portal.org/smash/get/diva2:113713/FULLTEXT01.

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22

Shaharuddin, Amir. "A study on Mudarabah in Islamic law and its application in Malaysian Islamic banks." Thesis, University of Exeter, 2010. http://hdl.handle.net/10036/107900.

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The contrast between the theory and practice of Islamic banking is generally acknowledged by many scholars. After more than three decades in operation, the rapid growth of the Islamic banking industry is, in reality being driven by the application of the debt-like contracts (e.g. murÁbaÎah and ijÁrah) rather than the profit and loss sharing contracts (e.g. muÃÁrabah and mushÁrakah). As the adaptation of the former contracts creates "unauthentic" Islamic financial products, many have questioned their compliance with sharÐÝah principles. The present study analyses this issue by examining the app
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23

Khorshid, Aly Abdul Rahim. "Islamic insurance : a modern approach : with particular reference to western and Islamic banking." Thesis, University of Leeds, 2001. http://etheses.whiterose.ac.uk/518/.

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Muslims are very concerned with the ethics of insurance and most non-Muslims find it difficult to understand the Muslim concern with the moral considerations which influence and restrict its acceptance in Islam. This thesis is concerned with insurance in the Islamic world and with an examination of some of the insurance practices in non-Muslim countries which are acceptable in most Islamic countries. The study considers Islamic law, interpretation and practice regarding insurance. The theoretical aspects covers the following : (1) Islamic religious foundations, which have a spiritual effect on
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24

Husein, Fatimah. "Fazlur Rahman's Islamic philosophy." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ37208.pdf.

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25

Aldohni, Abdul Karim. "Islamic banking in the United Kingdom : is the current legal and regulatory framework capable of hosting an Islamic banking sector?" Thesis, University of Leeds, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.503262.

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26

Kazimov, Magsud. "Implication ways of Islamic Finance in the modern context." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206017.

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Thesis will be dedicated to analysis of background, environment and opportunities for the application of Islamic finance. The thesis will compare the structures of both conventional and religious banking. I will explain the core Islamic principles, financial instruments available and will describe key regulatory institutions. Description will include practical implementation examples from customer-bank perspective. After defining framework, I will discuss the practical implementation of Islamic finance in different environments. Legal factors concerned with application will be discoursed. The
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27

Terrell, Ronald G. "Islamic banking financing terrorism or meeting economic demand?" Thesis, Monterey, Calif. : Naval Postgraduate School, 2007. http://bosun.nps.edu/uhtbin/hyperion-image.exe/07Dec%5FTerrell.pdf.

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Thesis (M.A. in National Security Affairs)--Naval Postgraduate School, December 2007.<br>Thesis Advisor(s): Looney, Robert. "December 2007." Description based on title screen as viewed on January 18, 2008. Includes bibliographical references (p. 77-80). Also available in print.
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28

Johnson, Katherine. "The Role of Islamic Banking in Economic Growth." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/642.

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Islamic banking is currently one of the fastest growing segments of the financial market industry, operating in over 75 countries through 300 institutions. While past literature has established the development of financial institutions as a determinant of economic growth, research on the correlation of the diffusion of Islamic banking with economic growth is limited. This study seeks to add to the literature by empirically analyzing the economic growth determinative power of Islamic banks. Confirming past research, Muslim prevalence in a population is found to be the most significant determina
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Faizullah, Mohammed. "Islamic banking : issues of governance, transparency and standardization." Thesis, London Metropolitan University, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.507090.

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30

Abdel-Haq, Mohammed Kayed. "The relationship between Islamic banking theory and practice." Thesis, Oxford Brookes University, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.332574.

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31

Alqahtani, Faisal. "Risk and efficiency in banking : a comparative study between Islamic and conventional banking." Thesis, University of Plymouth, 2018. http://hdl.handle.net/10026.1/11241.

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Purpose: The main aim of this study is to address the current gap in banking risk and efficiency literature by investigating risk and efficiency levels, identify risk and efficiency determinants. This thesis examines banking risk from one side and efficiency from another. The study also provides a comparative study between Islamic and conventional banking in an effort to provide clear, wide, understandable results. Methodology: The study’s methodology will be applied according to three main steps: first, estimating risk and efficiency levels. Second, investigating risk and efficiency determina
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Bayramli, Fargana <1995&gt. "The Place of Islamic Banking in Turkish Banking System and Comparative Performance Analysis." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19645.

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The fact that today's banking system is based on interest has become inevitable to develop a banking system in line with Islamic principles. Muslims constitute approximately 30 percent of the world population and the need to utilize the increasing oil revenues in the Middle East made it necessary to create a new banking concept. In this direction, after the first trials, the Islamic Development Bank was established in 1975 with the initiative of 7 countries, which constituted the first example of Islamic banking. After that, despite a 45-year history, the Islamic banking system spread rapidly
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Basri, Mohd Faizal. "The performance of Malaysian Islamic banking industry and the impact of foreign Islamic banks." Thesis, Durham University, 2016. http://etheses.dur.ac.uk/11580/.

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Malaysia’s determination to become a hub for Islamic banking in Southeast Asia has led the Central Bank of Malaysia to grant licenses to foreign Islamic banks to operate in the country. Due to the intense competition among Islamic banks, the introduction of more innovative products is projected to tap investment opportunities not only for Malaysia but also for the rapidly growing Southeast Asian region. This research assesses the significance of Malaysian Islamic banking since the introduction of the first Islamic bank two decades ago, and evaluates the competition among the Islamic banks in t
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Muljawan, Dadang. "An analysis of capital regulation for Islamic banks." Thesis, Loughborough University, 2002. https://dspace.lboro.ac.uk/2134/6803.

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This thesis makes a theoretical contribution to the design of the capital adequacy assessment framework for Islamic banks. The proposed capital regulation is aimed at enhancing the Islamic banks' operational sustainability. The first analytical section in the thesis discusses the nature of sharing contracts. The analysis helps to explain the current reluctance to use sharing contracts by the players in the Islamic banking system. Each individual will always try to optimise his utility, monetarily as well as religiously, as a form of compliance with religious rules. However, in an adverse condi
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Al-Qasem, Leena. "Islamic ethical views in vitro fertilization and human reproductive cloning." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=78237.

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For Muslims all over the world, whether in North America where they form minorities or in all-Muslim societies, their religion permeates every aspect of their lives and ethical decision-making. It is no wonder that when deliberating the treatment of infertility or the introduction of cloning to the world, Muslims look to their Islamic scholars and await their decision on such matters. They are the ones with the most knowledge of the Quran, Sunnah, and other sources used in Islam. This thesis will explore the ethics of assisted reproduction technologies and human reproductive cloning fro
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Baej, Yahia Mohamad A. H. "A Comparison of Key Dimensions in Conventional and Islamic Banking: An International Perspective with Implications for the Bank Transformation Process in Libya." Thesis, Griffith University, 2014. http://hdl.handle.net/10072/366756.

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Shariah-compliant or Islamic banking is new one of the fastest growing financial services sectors worldwide. While Muslims view this banking model as providing a religious-based alternative to the financial products and services offered by conventional banks, they are also an alternative banking system either fully or partially adopted by banks in more than fifty countries. The premise of Islamic banking is entirely based on the principles of Shariah (Islamic) law that prohibits contracts that involve interest (Riba), uncertainty (Gharar), gambling (Maysir), injustice (Dhulm) as well as the pr
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Makiyan, Seyed-Nezamaddin. "Islamic banking : an analysis of the case of Iran." Thesis, University of Birmingham, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.311783.

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Risfandy, Tastaftiyan. "Empirical essays on islamic banking : competition, stability and governance." Thesis, Limoges, 2018. http://www.theses.fr/2018LIMO0004/document.

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Cette thèse met en lumière trois questions importantes au regard des banques Islamiques. Dans le premier chapitre, nous examinons l'impact de la concurrence sur les différences de fixation des taux de dépôt dans les banques Islamiques et conventionnelles. Nous montrons qu'il existe des différences notables dans les déterminants des taux de dépôt dans les deux types d'institutions. La concurrence du marché a un impact significatif sur le taux de dépôt des banques conventionnelles mais pas des banques Islamiques. Notre résultat, en général, suggère que bien que le dépôt des banques Islamiques se
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Al-Harran, Saad Abdul Sattar. "Islamic finance : the experience of the Sudanese Islamic Bank in partnership (musharakah) financing as a tool for rural development among small farmers in Sudan." Thesis, Durham University, 1990. http://etheses.dur.ac.uk/1106/.

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Pervez, Avais. "Principles of Islamic Interest Free Banking in Pakistan: Study focusing on three Islamic Banks in Pakistan." Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-13932.

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Islamic Banking, the Shariah (Islamic law) compliant banking for Muslims, is unarguably at the nascent stage of its development as a financial competitor and alternative to the conventional interest – based banking system practiced around the world. This thesis looks into the principles of Islamic banks of Pakistan and focusing three Islamic Banks in Pakistan. The thesis analyzes the findings of three banks made by interviews and compare with the conventional banking system, to check that are the principles different or same. This thesis is qualitative in nature, based on theoretical and empir
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Rahman, Suhaimi Ab. "The Classical Islamic law of guarantee and its application in modern Islamic Banking and legal practice." Thesis, Aberystwyth University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.497033.

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Rajaei-Baghsiyaei, Mohammad. "The contribution of Islamic banking to economic development : the case of the Islamic Republic of Iran." Thesis, Durham University, 2011. http://etheses.dur.ac.uk/913/.

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Islamic banking is a new industry which has attracted the attention of many economists in the world regarding its ability to operate successfully and its instruments for mobilising and allocating monetary resources (Deposits). Usually, in the majority of Islamic countries and in some non-Islamic countries, Islamic banking works as one part of a banking system. There are few countries where the banking system is completely Islamic and the Islamic Republic of Iran is one of them. In a country in which the entire system is Islamic there are more questions about its activities. The most important
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Baamir, Abdulrahman. "Saudi law and judicial practice in commercial and banking arbitration." Thesis, Brunel University, 2009. http://bura.brunel.ac.uk/handle/2438/6599.

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This thesis examines various issues of arbitration law and practice in relation to the Islamic Shari’a law and the law of Saudi Arabia in general, and for arbitration in conventional banking disputes in particular. The thesis found that the Shari’a regulates arbitration tightly compared to other contemporary developments as no fundamental differences were found to exist between the classical Shari’a arbitration rules and the Saudi arbitration regulations, which represent the codification of the Hanbali law of arbitration. Unlike other arbitration laws, almost all kinds of disputes can be settl
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Abdel, Al Qasem. "Islamic banking regulation and supervision : a case study of Jordan." Thesis, Loughborough University, 2004. https://dspace.lboro.ac.uk/2134/7613.

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Regulation and supervision of banks has acquired a great interest over the last two decades in order to control banks' risks after many shocks affected banks' soundness. On an international level, the standards of Banking Supervision Committee of Basel have become the international standards for all banks in developed and developing countries. Basel standards were designed basically for conventional banks. Nevertheless, as Islamic banks are based on profit-loss-sharing (PLS) arrangements, some of these standards are not applicable to Islamic banks. The objective of this study is to investigate
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Eid, Wael Kamal Amin. "Mapping the risks and risk management practices in Islamic banking." Thesis, Durham University, 2012. http://etheses.dur.ac.uk/3582/.

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Although risk management in Islamic banking is one of the major as well as controversial issues of the sector, it is still an under-researched area of study. A lot of uncertainties still exist in risk management in Islamic banking, for which the answers are not yet necessarily clear, but which will play a part in shaping the industry’s future. Effective risk management in Islamic banking, thus, deserves priority attention: unless the industry develops its own genuine risk management architecture, it cannot achieve the dynamism that provides the viability needed for a more resilient financial s
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Al-Askar, Salih Rashed. "Client and employee perceptions of Islamic banking in Saudi Arabia." Thesis, Durham University, 2005. http://etheses.dur.ac.uk/1301/.

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Beqiri, Arlinda. "Corporate Governance and Banking Governance within Conventional and Islamic banking systems. : A Cross-case Study between Conventional banks in Sweden and Islamic banks in UK." Thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-47998.

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The aim of this study is to understand and analyse the relationship between corporate governance (CG) and banking governance (BG) in Conventional and Islamic banking systems. The reason for choosing this topic was because the regulations and banking systems within Conventional banks are differently in comparison to Islamic banks, which means that their corporate governance and banking governance are influenced by different mechanisms and therefore regulated differently. Since Conventional banks stands for a small amount of Islamic banks in their markets and Islamic countries do have Convention
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Bin, Abd Razak Shahrul Azman Verfasser], Jamal [Gutachter] [Malik, and Friedrich [Gutachter] Thießen. "“Islamic” or “Islamizing” Banking Product? Reconsidering Product Development’s Approaches in the Malaysian Islamic Banking Industry / Shahrul Azman Bin Abd Razak ; Gutachter: Jamal Malik, Friedrich Thießen." Erfurt : Universität Erfurt, 2015. http://d-nb.info/1215977751/34.

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49

Al-Khadash, Husam Aldeen Mustafa, University of Western Sydney, College of Law and Business, and School of Accounting. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah." THESIS_CLAB_ACC_AlKhadash_H.xml, 2001. http://handle.uws.edu.au:8081/1959.7/827.

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Abstract:
This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap betw
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50

Khan, Tariqullah. "An analysis of risk sharing in Islamic finance with reference to Pakistan." Thesis, Loughborough University, 1996. https://dspace.lboro.ac.uk/2134/6960.

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Abstract:
The Islamic law prohibits charging and paying of interest but allows earning profits on the basis of participation in the market. This legal injunction has motivated the establishment and successful operation of a number of Islamic financial institutions. The emergence and rise of these institutions is an important academic and practical development of our time. The theory of Islamic finance evolved on the basis of profit and loss sharing (PLS) principle underlying participatory Islamic financial contracts. However, the practice of Islamic finance does not conform to the theory and overwhelmin
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