Keywords: Islamic banking
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Journal Articles

Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks

Serge Agbodjo, Kaouther Toumi, Khaled Hussainey
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2021) 22 (1): 168–193.
https://doi.org/10.1108/JAAR-05-2020-0090
Published: 08 December 2020
... of accounting information. Design/methodology/approach Using value relevance models, The authors run panel data regressions on 47 Islamic banks, 112 conventional banks and 42 hybrid banks (conventional banks with Islamic windows). The study covers listed banks from 14 countries over the period 2010–2018...
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