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Globalisation of financial reporting : an Islamic focus

Nasir, Norita Mohd; Zainol, Aniza - In: Globalisation of accounting standards, (pp. 261-274). 2007

Persistent link: https://www.econbiz.de/10003497589

The application of the international financial reporting standards in Islamic transition : some issues

Shafii, Zurina; Nurazalia Zakaria - 2014

Persistent link: https://www.econbiz.de/10010353622

An appraisal of the principles underlying international financial reporting standards (IFRS) : a Shri'ah perspective

Shafii, Zurina (contributor) - 2013

Persistent link: https://www.econbiz.de/10010353781

Adoption of AAOIFI accounting standards by Islamic banks of Bahrain

Sarea, Adel M.; Mustafa Mohd Hanefah - In: Journal of financial reporting & accounting : JFRA 11 (2013) 2, pp. 131-142

Persistent link: https://www.econbiz.de/10010203974

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

A critical analysis of the use of fair value by Islamic financial institutions

Gharbi, Leila - In: Journal of Islamic accounting and business research : JIABR 7 (2016) 2, pp. 170-183

Persistent link: https://www.econbiz.de/10011568454

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 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

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