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1-9 of 9
Keywords: Islamic accounting
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Journal Articles
Will Muslims integrate an Islamic accounting principle (zakat) into the financial paradigm reshaped by cryptocurrencies? Insights into cryptocurrencies holder perspectives
Available to PurchaseSaeed Awadh Bin-Nashwan, Aishath Muneeza, Abdelhamid Elsayed A. Ismaiel, Ismail Mohamed, Anas Rasheed Bajary, Mohammed Mahdi Obaid
Journal of Financial Reporting and Accounting (2024)
Published: 03 December 2024
...Saeed Awadh Bin-Nashwan; Aishath Muneeza; Abdelhamid Elsayed A. Ismaiel; Ismail Mohamed; Anas Rasheed Bajary; Mohammed Mahdi Obaid Purpose Muslim engagement with cryptocurrencies (CC) raises fundamental questions rooted in religious faith: How should Muslims integrate Islamic Accounting principles...
Journal Articles
Challenges and prospects in waqf reporting practices in Malaysia
Available to Purchase
Journal of Financial Reporting and Accounting (2024) 22 (3): 752–765.
Published: 12 April 2022
... 03 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Waqf reporting Waqf institution Challenges Prospects Islamic accounting Table 1. List of waqf related enactments for each state in Malaysia...
Journal Articles
An empirical investigation on waqf governance practices in waqf institutions in Malaysia
Available to Purchase
Journal of Financial Reporting and Accounting (2021) 19 (3): 455–473.
Published: 10 May 2021
... institutions in Malaysia. © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Islamic accounting Waqf governance Waqf governance board Waqf governance policy Waqf governance process Indeed We established him upon...
Journal Articles
Zakah compliance in Muslim countries: an economic and socio-psychological perspective
Available to Purchase
Journal of Financial Reporting and Accounting (2021) 19 (3): 392–411.
Published: 07 December 2020
... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Islamic accounting Compliance behaviour Zakah Economic and socio-psychological perspective Fischer model Zakah institution Islam, a religion which is believed in and practised by its followers...
Journal Articles
Regulatory capital funds and risk-sharing behavior in distressed financial conditions: An empirical analysis on Islamic banks in Malaysia
Available to Purchase
Journal of Financial Reporting and Accounting (2018) 16 (1): 197–216.
Published: 12 March 2018
... and can be contacted at: mohd_yaziz@unirazak.edu.my 16 06 2015 17 05 2016 09 05 2017 05 07 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Islamic accounting Banking Financial reporting Financial institution...
Journal Articles
Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective
Available to Purchase
Journal of Financial Reporting and Accounting (2016) 14 (1): 30–48.
Published: 04 July 2016
...). Practical implications The implications are significant for the future development of Islamic contracts and Islamic accounting treatments. Originality/value Many studies explored the Mudarabah contract from a Shariah or law perspective. However, this paper investigates the Mudarabah contract...
Journal Articles
Adoption of AAOIFI accounting standards by Islamic banks of Bahrain
Available to Purchase
Journal of Financial Reporting and Accounting (2013) 11 (2): 131–142.
Published: 21 October 2013
... accounting standards Islamic accounting Islamic financial institutions Financial statements for Islamic financial institutions (IFIs) are now considered more important to Shari'ah scholars, researchers and users of financial statements. However, the first study conducted by Abdel-Magid...
Journal Articles
Corporate Governance and Performance: A Comparative Study of Shari’ah Approved and Non‐shari’ah Approved Companies on Bursa Malaysia
Available to Purchase
Journal of Financial Reporting and Accounting (2006) 4 (1): 1–23.
Published: 06 January 2006
... is marginally better for both, in a few instances. © Emerald Group Publishing Limited 2006 Islamic accounting Corporate governance Malaysia Corporate performance Corporate Governance and Performance: A Comparative Study of Shari ah Approved and Non-shari ah Approved Companies on Bursa Malaysia...
Journal Articles
Assessing Business Zakat At Pusat Zakat Selangor: Between Theory and Practice
Available to Purchase
National Accounting Research Journal (2003) 1 (1): 33–48.
Published: 06 January 2003
... are made to the assessment, however the purpose of such adjustment is merely to reflect the Islamic philosophy of the implementation of halal and haram as well as different views of Islamic Accounting and Conventional Accounting in recognising income and expenses. © MCB UP Limited 2003 Malaysia...
