The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences

The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences

This study seeks to measure the microeconomic consequences of the adoption of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards on the conservatism, financial performance (FP), and earnings management (EM) of Islamic banks (IBs). The study draws on data f...

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Bibliographic Details
Main Authors: Sherif Elhalaby, Adel Sarea, Awwad Alnesafi, Mujeeb Saif Mohsen Al-Absy
Format: Article
Language:English
Published: MDPI AG 2023-01-01
Series:Economies
Subjects:
AAOIFI
conservatism
earnings management
financial performance
IBs
Online Access:https://www.mdpi.com/2227-7099/11/2/39

Internet

https://www.mdpi.com/2227-7099/11/2/39

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