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Keywords: Alternate reference rates
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Journal Articles
Journal of Islamic Accounting and Business Research 1–28.
Published: 06 May 2026
... recommended the transition to risk-free rates (RFRs) as alternate reference rates (ARRs). GDP growth rate (Hanif and Shaikh, 2010 ; Othman and Hasan, 2023), Tobin’s Q (Mirakhor, 1996 ; Iqbal, 1999), cash recovery rate (Ijiri, 1978), return on equity (Sari et al., (2017...

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