Keywords: Profits and losses sharing
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Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (3): 422–442.
Published: 31 March 2023
.... In this conceptual paper, the authors investigate the involvement of profit and loss sharing (PLS) in money creation and especially how can PLS limit money creation “out of nothing.” In this regard, the authors examine the potential of the PLS principle in tackling the excessive money creation phenomenon. Design...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (10): 1791–1806.
Published: 06 July 2020
...Khoutem Ben Jedidia Purpose The purpose of this paper is to empirically assess the impact of the principle of profit- and loss-sharing (PLS) on the exposure to liquidity risk of Islamic banks in Gulf Corporation Council (GCC) countries. The Islamic bank activity is distinguished by a PLS principle...

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