This timely new collection presents the most significant English language contributions to the literature on Islamic accounting. Including more than thirty articles by some of the most important authors in the area, the book covers six major themes: the conceptual framework, accounting ethics...

This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various...

"In organizations, accounting produces organizational knowledge that affect decision making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting...