Islamic Accounting and Finance:A Handbook

Edited by Khaled Hussainey (k.hussainey@bangor.ac.uk) and Hidaya Al Lawati

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: Islamic finance is one of the fastest-growing sectors in international banking and finance. Owing to the increasing availability and ease of access to Islamic services, Islamic finance has become increasingly important not only in Muslim countries, but around the world, making it a global industry. Under the Gulf Cooperation Council (GCC) as well as in some regions, such as the Middle East and North Africa, a dual financial system is implemented, where Sharia-compliant products are marketed alongside conventional financial systems.

Keywords: Islamic Accounting; Islamic Finance; Islamic Banking; AAOIFI (search for similar items in EconPapers)
JEL-codes: G34 M41 (search for similar items in EconPapers)
Date: 2023
ISBN: 9781800612419
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/worldscibooks/10.1142/q0366 (text/html)
Ebook Access is available upon purchase

Chapters in this book:

Ch 1 Islamic Accounting Applications of Islamic Finance , pp 3-41

Mahmoud Ali Aleraig and Mehmet Asutay

Ch 2 The Impact of Islamic Worldview on Shaping the Accounting System: An Islamic Moral Economy and Historical Exploration in Rationalizing Islamic Accounting , pp 43-97

Mahmoud Ali Aleraig and Mehmet Asutay

Ch 3 Methods, Topics, and Theories in Islamic Accounting Research: A Systematic Literature Review , pp 99-128

Merwiey Alaqrabawi, Qutaiba Adeeb Odat and Hashem Alshurafat

Ch 4 Review on the Conceptual and Empirical Studies on Zakat , pp 129-149

Souhir Neifar and Amal Aissa

Ch 5 CSR in Sharia Theory Perspective , pp 151-172

Dwi Nita Aryani and Imama Zuchroh

Ch 6 Forensic Accounting from an Islamic Perspective: A Conceptual Framework from the Jordanian Context , pp 173-193

Hashem Alshurafat, Haitham A. Haloush and Abdallah Bader Mahmoud Alzoubi

Ch 7 The Consequences of AAOIFI Adoption: Countrywide Perspectives , pp 197-235

Sherif El-Halaby, Khaled Omair Alotaibi, Ahmad Alqatan and Alamir Nasser Salim Al-Alawi

Ch 8 Disclosure of the Risks of Islamic Financial Instruments (Sukuk) , pp 237-279

Omar Ikbal Tawfik and Hamada Elsaid Elmaasrawy Elsayed Ghazi

Ch 9 Web-Based Corporate Risk Disclosure Practices in Islamic Banks: Empirical Evidence from Listed Islamic Banks in Egypt , pp 281-315

Elhassan Kotb Abdelrahman Radwan and Nada Omar Hassan Ali

Ch 10 An Islamic Perspective on CSR Initiatives and Sustainable Development of Islamic Banks in Egypt , pp 317-344

Nada Said Awad Allah Selim

Ch 11 Comparison of Sustainability Performance Reporting Practices in Islamic Versus Conventional Banks: Evidence from the GCC Region , pp 345-365

Mohamed Chakib Kolsi and Ahmad Al-Hiyari

Ch 12 Implementation of Islamic Ethics in Corporate Governance at PT. Pertamina (Persero) in Indonesia , pp 367-378

Lili Wardani Harahap

Ch 13 Integrating Value-Based Intermediation into Business Models: A Proposed Guideline for Islamic Banks , pp 379-398

Salaheldin Hamad, Fong-Woon Lai and Muhammad Kashif Shad

Ch 14 Accounting Issue in Cryptocurrency Investment: Islamic Perspective , pp 399-427

Qisthi Wajanatin Alfafa and Murniati Mukhlisin

Ch 15 Banking Efficiency: Basic Concepts, Forms, and Specificities of Islamic Finance , pp 431-460

Monjia Khalfi and Foued Saâdaoui

Ch 16 Islamic Investment and Portfolio Management , pp 461-484

Hanaa Abdelaziz Elmoghany

Ch 17 Role of Blockchain in Enhancing Islamic Crowdfunding Mechanisms , pp 485-511

Bassam Said Mohamed Bayomi

Ch 18 Capital Adequacy in Conventional Versus Islamic Banks According to Basel III and Islamic Accounting Standards and Its Impact on Financial Stability: Empirical Evidence from the Kingdom of Saudi Arabia , pp 515-553

Nahla Mohamad El Sayed Ibrahim, Mahmoud Mohamed Elsayed Ibrahim and Mohamed Abd Elmoneim Abou ElSoud Zaied

Ch 19 Banks’ Capital Structure Determinants: A Comparative Analysis Between Islamic and Conventional Banks Based on Corporate and Regulatory Approaches , pp 555-588

Kaouther Toumi

Ch 20 Banking Performance in MENA Region: A Comparative Study Between Conventional and Islamic Bank Systems , pp 589-621

Asma Sghaier and Asma Guizani

Ch 21 Determinants of Islamic Banks Profitability in MENA Region Before and During the COVID-19 Pandemic Period , pp 623-652

Hani El Shaarani

Ch 22 Investigating Bank-Specific and Macroeconomic Factors Affecting the Liquidity Position of Islamic Banks in Pakistan , pp 653-676

Muhammad Tahir, Fong-Woon Lai, Ahmad Ali Jan and Syed Quaid Ali Shah

Ch 23 Blended Islamic Finance: A Tool for Poverty Reduction , pp 677-721

Sahar Munir, Resul Sapar and Muhammad Imran Majeed

Ch 24 Systematic and Unsystematic Determinants of Liquidity Risk of Islamic Banks , pp 723-744

Ahmed Hunjra, Murugesh Arunachalam, Rashid Mehmood and Mahnoor Hanif

Ch 25 Evaluating the Robustness of Basel Capital Accords to Combat the Effects of COVID-19 Pandemic in Islamic Banking , pp 745-775

Monsurat Ayojimi Salami, Harun Tanrivermiş, Adel M. Sarea and Yeşim Tanrivermiş

Ch 26 Factors Influencing Interest of Indonesian Muslim Millennials in Waqf , pp 777-806

Nashr Akbar and Nur Fikriani Fiqih Al Ihsan

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wsbook:q0366

Ordering information: This item can be ordered from
sales@wspc.com.sg

Access Statistics for this book

More books in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim (tltai@wspc.com.sg).