El-Halaby, Sherif; Sarea, Adel M.; Alnesafi, Awwad; … - In: Economies : open access journal 11 (2023) 2, pp. 1-22
for Islamic Financial Institutions (AAOIFI) standards on the conservatism, financial performance (FP), and earnings … (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 are less …