Application des normes comptables internationales dans les banques islamiques: quel impact sur l'image fidele de leurs Etats financiers ?

Aldo Levy and Hichem Rezgui
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Aldo Levy: LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Hichem Rezgui: LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: Islamic finance is governed by a rigid ethical frame- work. Islamic bank find themselves torn be- tween the obligation of adhering to ethical princi- ples and the need for profitability imposed by the in- ternationalization of financial markets. They then use international accounting standards. We hypothe- size that these standards distort the true and fair view of the financial statements of Islamic banks. . The analysis of an annual report of Abu Dhabi Islamic Bank validates our hypothesis. Our results demon- strate that even though bank presents a picture of its transactions which is presumably true according to financial point of view, it is misleading from a moral standpoint.

Keywords: international financial reporting standards; rue and fair view; Islamic finance; image fidèle- finance islamique-normes comptables internationales (search for similar items in EconPapers)
Date: 2013-05-31
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, Canada. pp.cd-rom

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