Zoubi, Taisier A.; Al-Khazali, Osamah - In: Managerial Finance 33 (2007), pp. 500-511
Murabaha, Musharka, and Mudarabah for banks in the Gulf Cooperation Council (GCC) region. The effect of prior period earnings … provisions of banks are examined for the period 2000-2003. Design/methodology/approach -To test the factors that explain the loan … different accounting standards. Managers of banks in the GCC region use the loss provision, among other things, to smooth …