Supervisory, regulatory, and capital adequacy implications of profit‐sharing investment accounts in Islamic finance

By S. Archer, Rifaat Ahmed Abdel Karim, V. Sundararajan. 2010

112 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Finance

View Paper: https://www.semanticscholar.org/paper/d7a2abcd58a879844e0c1b60837bf6ba7f049bdd

How researchers see this paper

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In Accounting

1. Neila Boulila Taktak
2. Abdelkader Boudriga
3. Sarra Ben Slama Zouari

In Economics and Econometrics

1. Neila Boulila Taktak
2. Abdelkader Boudriga
3. Sarra Ben Slama Zouari

In Finance

1. Neila Boulila Taktak
2. Abdelkader Boudriga
3. Sarra Ben Slama Zouari

Citations in the corpus

• Do Islamic banks use loan loss provisions to smooth their results (2010, methodology): “Profit equalization reserve (PER) and IRR are two mechanisms actively used by Islamic banking institutions to reduce the volatility of rates of return on investment deposits and consequently to smooth their returns (Sundararajan, 2005; Khan and Ahmed, 2001; Archer and Karim, 2006; Archer et al., 201”