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A possible impact of cultural factors on the expectations on the content of Islamic financial statements

Czerny, Malgorzata M.; Mazurowska, Marta - In: Problems of management in the 21st century 14 (2019) 1, pp. 21-31

Persistent link: https://www.econbiz.de/10012151013

Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects

Abras, Ahmad; Jayasinghe, Kelum - In: Accounting, auditing & accountability journal 36 (2023) 1, pp. 238-266

Persistent link: https://www.econbiz.de/10013543188

The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects

Abras, Ahmad; Al Mahameed, Muhammad - In: Accounting forum 47 (2023) 3, pp. 470-495

Persistent link: https://www.econbiz.de/10015050504

Does Islamic religiosity influence professional accountants' judgments? : evidence from global convergence of IFRS

Ahsan, A. F. M. Mainul; Bose, Sudipta; Ali, Muhammad … - In: Advances in accounting : a research annual 64 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015060917

Issues on the application of IFRS9 and fair value measurement for Islamic financial instruments

Zurina Shafii; Abdul Rahim Abdul Rahman - In: Journal of Islamic accounting and business research : JIABR 7 (2016) 3, pp. 202-214

Persistent link: https://www.econbiz.de/10011591744

A discussion over IFRS’ adoption in Islamic countries

Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

Persistent link: https://www.econbiz.de/10010395938