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Keywords: Bahrain
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Journal Articles
Executives’ observance of zakat among Islamic financial institutions: evidence from Bahrain and Malaysia
Available to Purchase
Journal of Islamic Accounting and Business Research (2021) 12 (4): 509–523.
Published: 28 May 2021
...Jessie P.H. Poon; Yew Wah Chow; Michael Ewers; Trina Hamilton Purpose The purpose of this paper is to examine the influence of Shariah board members and managerial networking on zakat observance among executives of Islamic financial firms (IFFs) in Bahrain and Malaysia. Design/methodology...
Journal Articles
Journal of Islamic Accounting and Business Research (2018) 9 (4): 549–566.
Published: 09 July 2018
... in Bahrain and Qatar. Design/methodology/approach The study measures compliance using disclosure indexes. The disclosure indexes include the three financial accounting standards of Murabaha, Mudaraba and Musharaka. The data are collected from the annual reports of 24 Islamic...
Journal Articles
Do board characteristics affect bank performance? Evidence from the Bahrain Islamic banks
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Journal of Islamic Accounting and Business Research (2018) 9 (2): 251–272.
Published: 05 March 2018
... on the link between board characteristics and bank performance. Design/methodology/approach Based on a data related to 13 banks in Bahrain observed over the period of 2005-2011, this study investigates the impact of board directors on the level of performance. To this end, the authors have used two...
Journal Articles
A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain
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Journal of Islamic Accounting and Business Research (2012) 3 (2): 78–98.
Published: 21 September 2012
...Thea Vinnicombe Purpose The purpose of this paper is to provide an extension of a previous study by the author into compliance by Islamic banks in Bahrain with accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology...
