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The compliance of disclosure with AAOIFI financial accounting standards
13 references·6 citing·51 second hop
The compliance of disclosure with AAOIFI financial accounting standards (2018)The compliance of disclosure with AAOIFI …The need of accounting standards for Islamic financial institutions: evidence from AAOIFI (2013)The need of accounting standa…The impact of IFRS 8 on disclosure practices of Jordanian listed companies (2012)The impact of IFRS 8 on discl…A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain (2012)A study of compliance with AA…Roles and impacts of accounting and auditing organization for Islamic financial institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba) (2009)Roles and impacts of accounti…The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt (2006)The extent of financial discl…Diversity in the regulation of Islamic Financial Institutions (2006)Diversity in the regulation o…Implementing IFRS: A Case Study of the Czech Republic (2004)Implementing IFRS: A Case Stu…Disclosure (discernibility) and compliance of accounting policies: Asia-Pacific evidence (2002)Disclosure (discernibility) a…Corporate annual reports: research perspectives used (2002)Corporate annual reports: res…A Regional Study Of Listed Companies' Compliance with International Accounting Standards (1999)A Regional Study Of Listed Co…The use of disclosure indices in accounting research: A review article (1991)The use of disclosure indices…Corporate social disclosure practice: a comparative international analysis (1990)Corporate social disclosure p…Global Surveys of Corporate Disclosure Practices and Audit Firms: A Review Essay (1989)Global Surveys of Corporate D…Shariah governance disclosure and its effect on Islamic banks' financial performance: evidence from Malaysia and GCC countries (2023)Shariah governance disclosure…Voluntary adoption of AAOIFI disclosure standards for takaful operators: the role of governance (2021)Voluntary adoption of AAOIFI …A systematic literature review on AAOIFI standards (2021)A systematic literature revie…The effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards (2020)The effect of Islamic banks’ …Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks (2020)Influence of adoption AAOIFI …Corporate governance and compliance with AAOIFI governance standards by Islamic banks (2020)Corporate governance and comp…Positive Accounting Theory (1985)The regulation of accounting (1986)Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications for the harmonization of accounting standards (2005)Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges (2008)Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards (2008)The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450 (1983)Disclosure in the Corporate Annual Reports of Swedish Companies (1989)Managerial discretion and voluntary disclosure: Empirical evidence from the New Zealand life insurance industry (1998)VOLUNTARY DISCLOSURES IN AN EMERGING CAPITAL MARKET: SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE (2004)Intellectual capital reporting by the New Zealand local government sector (2008)Organizational Legitimacy: Social Values and Organizational Behavior (1975)Corporate social and environmental reporting (1995)Some determinants of social and environmental disclosures in New Zealand companies (1996)Obfuscation, Textual Complexity and the Role of Regulated Narrative Accounting Disclosure in Corporate Governance (2003)Customer disclosures, impression management and the construction of legitimacy (2005)The edge of legitimacy (2009)Financial innovation and the management and regulation of financial institutions (1995)Building an incentive-compatible safety net (1999)A Comparative Literature Survey of Islamic Finance and Banking (2001)Bank overall financial strength: Islamic versus conventional banks (2017)Do we need bigger Islamic banks? An assessment of bank stability (2017)Religiosity versus rationality: Depositor behavior in Islamic and conventional banks (2017)A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)Measuring International Harmonization and Standardization (1990)Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic (2005)The relevance of IFRS to an emerging market: evidence from Greece (2010)A story about IAS/IFRS implementation in Romania (2011)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)Strategic management a stakeholder approach (2010)Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective (2016)Capital and Earnings Management: Evidence from Alternative Banking Business Models (2018)The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality (2021)A note on corporate social disclosure practices in developing countries: The case of Malaysia and Singapore (1989)Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)AAOIFI reporting standards: Measuring compliance (2010)Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements (2010)The effectiveness of board of directors’ characteristics in mandatory disclosure compliance (2016)Why Firms Voluntarily Disclose Bad News (1994)Analysis of Panel Data (2003)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study (2010)Factors affecting corporate social responsibility disclosure in Egypt (2011)IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels (2015)A framework for the analysis of firm risk communication (2004)Market discipline, disclosure and moral hazard in banking (2006)Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis (2000)Social disclosure, financial disclosure and the cost of equity capital (2001)The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)
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References

  • 1990Corporate social disclosure practice: a comparative international analysis983 cited
  • 1991The use of disclosure indices in accounting research: A review article721 cited
  • 2002Corporate annual reports: research perspectives used270 cited
  • 2006Diversity in the regulation of Islamic Financial Institutions174 cited
  • 1999A Regional Study Of Listed Companies' Compliance with International Accounting Standards111 cited
  • 2006The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt105 cited
  • 2004Implementing IFRS: A Case Study of the Czech Republic101 cited
  • 1989Global Surveys of Corporate Disclosure Practices and Audit Firms: A Review Essay97 cited
  • 2013The need of accounting standards for Islamic financial institutions: evidence from AAOIFI91 cited
  • 2002Disclosure (discernibility) and compliance of accounting policies: Asia-Pacific evidence68 cited
  • 2012The impact of IFRS 8 on disclosure practices of Jordanian listed companies60 cited
  • 2012A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain50 cited
  • 2009Roles and impacts of accounting and auditing organization for Islamic financial institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba)49 cited

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  • 2021

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A systematic literature review on AAOIFI standards
47 cited
  • 2020The effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards27 cited
  • 2023Shariah governance disclosure and its effect on Islamic banks' financial performance: evidence from Malaysia and GCC countries25 cited
  • 2020Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks25 cited
  • 2021Voluntary adoption of AAOIFI disclosure standards for takaful operators: the role of governance24 cited
  • 2020Corporate governance and compliance with AAOIFI governance standards by Islamic banks21 cited