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Journal Articles
Journal Articles
Journal of Islamic Accounting and Business Research (2026) 17 (4): 752–768.
Published: 08 May 2024
... had the requirement of transforming their financial systems into an institutional structure that is suitable for the modern economy and financial system in the 20th century. Islamic finance Islamic accounting AAOIFI IFRS M40 M49 The increasing volume of transactions and growth...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (7): 1065–1087.
Published: 19 December 2022
... Licensed re-use rights only G10 G22 M40 The Islamic finance industry is growing rapidly, and it is important to align accounting for Islamic finance with conventional global accounting practices. Many Takaful companies (hereafter, TC) have adopted International Financial Reporting Standards...
Journal Articles
Journal of Islamic Accounting and Business Research (2022) 13 (7): 997–1017.
Published: 28 April 2022
... opportunistic) of related party transactions conducted by banks in this sector. © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Islamic banks Efficient transactions Expropriation IAS-24 Propping Tunneling M40 M41 M49 As defined...
Journal Articles

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