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Keywords: M40
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Journal Articles
The audit expectations gap firms listed on the Palestine Stock Exchange: empirical evidence on Palestinian stakeholders
Available to Purchase
Journal of Islamic Accounting and Business Research (2024)
Published: 26 June 2024
... Exchange Stakeholders M40 M41 M42 Setting realistic expectations for all individuals in the organization’s job performance is essential to fostering trust among its stakeholders. There is an expectation gap among the stakeholders if their expectations are not in sync. The audit...
Journal Articles
Analysis of Islamic finance, Islamic accounting and standards research
Available to Purchase
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
Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry
Available to Purchase
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
Related party disclosures in financial reporting for Islamic banks
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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
Integration of Islamic capital market in ASEAN-5 countries: Preliminary evidence for broader benefits from the post-global financial crisis
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Journal of Islamic Accounting and Business Research (2020) 11 (4): 811–825.
Published: 29 January 2020
... Global financial crisis G10 G11 G14 G15 M40 The discussion on the integration of Islamic capital markets has received substantial interest both from academicians and practitioners, especially within the context of the Association of Southeast Asian Nations (ASEAN) economic community...
