International accounting harmonization, banking regulation, and Islamic banks☆

By Rifaat Ahmed Abdel Karim. 2001

232 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Finance

View Paper: https://www.semanticscholar.org/paper/3fb38d8eb830bc7ff7cf7674cf731042abaceef9

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Citations in the corpus

Regulating Islamic Financial Institutions: The Nature of the Regulated (2004, background): “78 This is described as “the increasingly ineffective command-and-control regulations” in Chami, Khan, and Sharma (2003). 79 MacLachlan (2001). 80 See notably Basel Committee On Banking Supervision (BCBS) (2003).”
Islamic Financial Institutions and Corporate Governance: New Insights for Agency Theory (2009, background): “…treatment of some transactions that are closely related to specific Islamic operations not covered by the International Accounting Standards (Abdel Karim, 2001) and possibly driving some Islamic banks to adopt both the International Accounting Standards and the Accounting and Auditing…”
Market power, revenue diversification and bank stability: Evidence from selected South Asian countries (2012, background): “The latter is because local banks may have better information about their country’s economy, language, laws and politics.7 Since banks with Sharia-compliant windows, ceteris paribus, will generate more non-interest income, a positive coefficient of ISLAMIC PRODUCT is expected (Karim, 2001).”
Defining Islamic accounting: current issues, past roots (2009, background): “…general conceptual reviews, discussing whether Islamic financial products are substantively different from western banking transactions to justify different accounting treatments (for example, Al-Obji, 1989; Heakal, 1989; Archer & Karim, 2001), to examinations of specific transactions or issues.”
The Need of Accounting Standards for Islamic Financial Institutions (2013, background): “…for Islamic Financial Institutions (AAOIFI), a private standard setting body, was established by the Islamic banks and other interested parties to prepare and promulgate accounting, auditing, and governance standards based on the Shari’ah precepts for Islamic financial institutions (Karim, 2001).”