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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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Business succession from an Islamic accounting perspective
Umar, Umar Habibu; Kurawa, Junaidu Muhammad - In: ISRA international journal of islamic finance 11 (2019) 2, pp. 267-281
conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI's FAS …Purpose The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective …. Design/methodology/approach The paper adapts the relevant provisions of conventional accounting standards and practices that …
Persistent link: https://www.econbiz.de/10012138847
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Islamic accounting, neo-imperialism and identity staging : the Accounting and Auditing Organization for Islamic Financial Institutions
Kamla, Rania; Haque, Faizul - In: Critical perspectives on accounting : an international … 63 (2019), pp. 1-20
Persistent link: https://www.econbiz.de/10012132023
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Islamic accounting research between 1982 and 2020 : a hybrid review
Alshater, Muneer M.; Hassan, M. Kabir; Sarea, Adel M.; … - In: Journal of Islamic accounting and business research 13 (2022) 8, pp. 1176-1196
Persistent link: https://www.econbiz.de/10013373558
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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
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Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes : an international evidence
Syaima Binti Adznan; Sori, Zulkarnain Bin Muhamad; … - In: Journal of Islamic accounting and business research 15 (2024) 6, pp. 1009-1027
Persistent link: https://www.econbiz.de/10015064239
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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
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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
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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
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Reasons of the difference of murabaha accounting standards in Islamic banks
Al-Fasfus, Fuad - In: International journal of economics and finance 11 (2019) 1, pp. 28-36
Persistent link: https://www.econbiz.de/10011962243