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Showing 1 to 2 of 2 for “"AAOIFI Standards"”.
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The Impact of "AAOIFI" Standards on the Financial Reporting of Islamic Banks: Evidence from Bahrain
… Organisation for Islamic Financial Institutions (AAOIFI) was established in 1990 as an independent organisation to adjust the financial reports of Islamic organisations to comply with Islamic Sharia'h requirement. By 2005, AAOIFI's membership consisted of 93 institutions spanning over 23 …
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Accountability Practices of Islamic Banks: A Stakeholders' Perspective
… Organization for Islamic Financial Institutions (AAOIFI) standards as well as measuring the and sharia, social and financial disclosure (SSFD). It furthermore adopts Ordinary Least Squares (OLS) to identify the determinants of SSF reporting related to firm characteristics and corporate governance …