Hafsa Orhan Astrom, Zeyneb - In: Journal of Financial Reporting and Accounting 11 (2013) 1, pp. 80-91
Purpose – This paper aims to provide a new approach for the credit risk management process of profit and loss sharing … sharing instruments. Findings – First, a new credit risk definition compatible with profit and loss sharing instruments is … conventional literature, its unique characteristics in terms of profit and loss sharing instruments have not been sufficiently …