International accounting harmonization, banking regulation, and Islamic banks

International Journal of Accounting

Volumn 36, Issue 2, 2001, Pages 169-193

  Karim, Rifaat Ahmed Abdel ^a  

^a Accounting and Auditing Organization   (Bahrain)

Author keywords

Banking regulation; Commercial banking; Harmonization; International accounting standards; Investment banking; Islamic banks

Indexed keywords

EID: 15844379911     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(01)00093-0     Document Type: Article

References (6)

1. Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) (1993). Concepts of financial accounting for Islamic banks and financial institutions (Financial accounting statement no. 2). Manama, Bahrain: AAOIFI.
2. Ainley, M. (1997, October). Under a veil of regulation. The Banker, 73-74.
3. Al-Deehani, T., Karim, R. A. A., & Murinde, V. (1999). The capital structure of Islamic banks under the contractual obligation of profit sharing. International Journal of Theoretical and Applied Finance, 2 (3), 243-283.
4. Archer, S., Karim, R. A. A., & Al-Deehani, T. (1998). Financial contracting, governance structures and the accounting regulation of Islamic banks: an analysis in terms of agency theory and transaction cost economics. Journal of Management and Governance, 2, 149-170.
5. Benston, G. (1990). The separation of commercial and investment banking. New York: OUP.
6. Wilson, R. (1997). Islamic finance. London: FT Financial Publishing.