...Musah Mohammed Saeed Purpose Despite mandatory International Financial Reporting Standards ( IFRS ) adoption in Africa, weak compliance raises doubts about its impact on borrowing costs. Prior evidence from emerging economies is mixed. This study aims to examine the effect of IFRS adoption...

...Issam Tlemsani; Mohamed Ashmel Mohamed Hashim; Robin Matthews Purpose This study aims to examine the implementation of International Financial Reporting Standards (IFRS) in Saudi Arabia. It investigates how the adoption of IFRS has affected four critical areas in the financial statements...

...Murniati Mukhlisin Purpose This study aims to measure levels of Sharīʿah-compliance in Islamic financial institutions (IFIs) financial reporting standards with the objective to investigate the application of Maqāsid ul-Sharīʿah as a compliance measure reflected in the reporting standards...

... on financial reporting. Design/methodology/approach The study recognized two techniques used by the IFI: the combination of contracts which compartmentalizes the economic transaction into a series of linked sub-transactions, and the inclusion of donation (Tabarru) in commercial contracts...

...) of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the application of a murabaha contract as a financial instrument based on International Financial Reporting Standards (IFRS). Findings The paper finds that, while IFRS-based financial reporting primarily focuses...

...Anna Che Azmi; Mohamed Hisham Hanifa Purpose – This study aims to examine whether the financial reporting practices of organisations managing waqf (Islamic endowed trust funds) are Sharia-compliant. Design/methodology/approach – This paper reports on a case study of two Islamic...

... that companies with Shariah compliance status have higher quality of earnings because of greater demand for and supply of high-quality financial reports. The quality of reported earnings is measured using the cross-sectional Dechow and Dichev (2002) accrual quality model. The study uses a balanced panel data...

... and compares it with other financial reporting frameworks, especially the IFRS. Findings The paper finds that presenting UIAHS in a separate category in the financial position statement (balance sheet), without reclassifying the assets in the financial position statement to reflect the assets attributable...

... and oral evidence, including interviews with insiders. Christopher Napier can be contacted at: Christopher.Napier@rhul.ac.uk © Emerald Group Publishing Limited 2010 Islam Banking Jordan Financial reporting This is a study of how the assumptions and values of the founder...