Khandelwal, Sunil; Aljifri, Khaled - In: Journal of Islamic Accounting and Business Research 12 (2021) 8, pp. 1105-1123
Purpose: This study aims to compare the use of risk-sharing and risk-shifting contracts (RSFCs) in Islamic banks using a triple grouping of conservative, moderate and liberal Islamic banks based on the Khaled Khandelwal (KK) model. Six fundamental Islamic contracts are used in this study,...