ISLAMIC

作品数:186被引量:32H指数:3
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相关领域:哲学宗教经济管理更多>>
相关作者:秦大树杨晶晶王浩宇张凌云更多>>
相关机构:北京大学北京市第四中学合肥工业大学东南大学更多>>
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相关基金:国家社会科学基金国家自然科学基金河北省自然科学基金以色列科学基金更多>>
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Factors Influencing Information Disclosure by Malaysian State Islamic Religious Councils: Evidence from Interviews
《Journal of Modern Accounting and Auditing》2020年第8期349-359,共11页Rosnia Masruki Khaled Hussainey Doaa Aly 
This paper aims to identify factors that influence the expectations of a wide range of stakeholders on the information disclosure in the Malaysian State Islamic Religious Councils(SIRC)annual reports,employing semi-st...
关键词:DISCLOSURE Islamic finance ACCOUNTABILITY State Islamic Religious Councils 
Investigating the Islamic and Conventional Mutual Fund Performance: Evidence From Malaysia Equity Market
《Journal of Modern Accounting and Auditing》2019年第7期371-384,共14页Shaliza Alwi Rosimah Ahmad Irma Zura Amir Hashim Norbaizura Mohd Naim 
The phenomena of financial crisis (2007-2008) shows a significant breakdown of US$16 trillion in conventional financial industry. This provides an opportunity for Islamic capital market to drive the global asset growt...
关键词:equity fund Islamic mutual funds coventional mutual funds performance measurements 
Enhancing Shariah Audit Practices in Islamic Financial Institutions in Malaysia
《Journal of Modern Accounting and Auditing》2017年第11期457-470,共14页Muhammad Iqmal Hisham Kamaruddin Mustafa Mohd Hanefah 
It is undeniable that Islamic financial institutions (IFIs) in Malaysia are growing with a positive impact on the national economic growth. In order to sustain and maintain Shariah compliance in Islamic fmancial ind...
关键词:Shariah audit program Shariah governance Shariah audit process Shariah audit fieldwork Shariah riskmanagement Shariah audit communication 
Sustainability and Growth of Islamic Micro-Finance: A Case Study ofAnjuman Islahul Muslemeen Based in Bhopal India
《Journal of Modern Accounting and Auditing》2017年第7期306-312,共7页AtifAziz B. D. Pandey Sana Shafique 
Micro-finance is providing financial services to poor people, who traditionally lack access to banking and related services. In India, the population of Muslims is about 180 million and the majority of them live below...
关键词:Islamic micro-finance INSTITUTION Islahul BHOPAL INDIA 
The Influence of CSR Practices on Financial Performance: Evidence From Islamic Financial Institutions in Indonesia
《Journal of Modern Accounting and Auditing》2016年第2期77-90,共14页Firman Menne Lanita Winata Mohammad Hossain 
The emergence of Islamic Financial Institutions (IFls) is expected to provide enormous benefits for the Muslims community in Indonesia such as the availability of IFIs based on Sharia law and the implementation of I...
关键词:CSR practices financial performances GENDER Islamic financial institutions (IFIs) 
Qatar as an Emerging Islamic Finance Hub
《Journal of Modern Accounting and Auditing》2015年第11期596-605,共10页Issam Tlemsani 
The principal objectives of this research are to provide information, commentary, and analysis of the potential opportunities for Qatar in developing its Islamic financial services and industry. This research examines...
关键词:Islamic finance financial competition Islamic financial services financial hub 
Notions of Free Market and Social Welfare in Islamic Economics
《Journal of Modern Accounting and Auditing》2015年第9期476-486,共11页Sajid Puthenpeedikayil 
Trading and business in Islam has been identified as the second best profession after agriculture and Prophet Muhammad (PBUH) himself has been engaged in trading. The Islamic theory of market aims to provide optimiz...
关键词:optimization of returns free market and social welfare inclusive growth 
Assessing Financial Performance of Malaysian Islamic and Conventional Commercial Banks Using Financial Ratios
《Journal of Modern Accounting and Auditing》2014年第4期494-505,共12页Chan Kok Thim Yap Voon Choong Yong Gun Fie Lam Woon Har 
A rapid growth of Islamic banking has led the Malaysian economy to gaining greater prosperity than before. Presently, there are more than 20 Islamic banks operating in Malaysia. Financial ratios calculated from the ca...
关键词:conventional banks Islamic banks financial ratios performance 
Some of the Conventional Accounting Concepts That Are Not in Accordance With the Paradigm of Islamic Accounting
《Journal of Modern Accounting and Auditing》2013年第9期1163-1175,共13页Tita Djuitaningsih 
This paper discusses some of the conventional accounting concepts, such as historical cost concept, conservatism concept, matching concept, objectivity concept, stable monetary unit assumption, and going-concern assum...
关键词:conventional accounting concepts paradigm of Islamic accounting historical cost concept conservatismconcept matching concept objectivity concept stable monetary unit assumption going-concern assumption 
The Reconcilability Between Islamic and the Conventional Banking
《Journal of Modern Accounting and Auditing》2013年第3期433-446,共14页Issam Tlemsani 
Tensions between Western and Islamic traditions are very fierce in evidence currently. Many see the two systems as irreconcilable and the conflict between the two as inevitable (Huntingdon & Berger, 2002). This pap...
关键词:Islamic finance SHARIA CAPITALISM conventional and Islamic banking 
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