and other sources previously unexamined in the accounting literature, reveals significantly high levels of security law …

Purpose – Islamic finance and socially responsible investing (SRI) have been two of the most rapidly growing areas of … finance over the last two decades. During this period, they have each grown at rates that far exceed that of the financial …. Findings – Islamic finance has grown at a very impressive rate over the last two decades, but the Islamic fixed income market …

Purpose – The purpose of this paper is to analyze the consequences of using international accounting standards (IAS … development of the emerging capital markets is positively and significantly associated with the use of international accounting … accounting standardization body, the IASB, many international organizations and international investors. Originality/value – The …

Purpose – This paper seeks to investigate the accounting factors that affect the value of a firm. Design …/methodology/approach – Cross‐sectional analysis is employed to investigate the association between critical accounting ratios and stock returns …

valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements . To achieve this … implications for the accounting standard setters, banking sector and policy decision makers. Originality/value – This is the first …