... Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Cost of capital Public–private partnership DCC-GARCH Risk perception Accounting Financial analysis Country risk Emerging economies often face challenges of developing sustainable infrastructure due...

...Fatema Ebrahim Alrawahi; Adel Mohammed Sarea Purpose This study aims to investigate the association between seven firm-specific characteristics and the level of mandatory compliance with International Accounting Standards (IAS) 1 by firms listed on Bahrain Bourse. Design/methodology/approach...

...Namrata Gupta Purpose – This paper aims to discuss the accounting treatment of one of the most popular instruments of financing in Islamic banks, which is Islamic leasing or Ijarah. This research undertakes an empirical investigation of the accounting practices of Ijarah followed by UAE’s Islamic...

... A wide range of bibliography was reviewed, with particular focus on the standards published by the Islamic Financial Services Board and the Accounting and Auditing Organization for Islamic Financial Institutions. Regulatory topics of particular interest in the Islamic financial world are reviewed...