메뉴 건너뛰기




Volumn 17, Issue 7, 2002, Pages 350-362

Accounting standards and practices of financial institutions in GCC countries

Author keywords

Accounting standards; Banks; Financial services; Harmonization

Indexed keywords


EID: 84986145276     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900210437453     Document Type: Review
Times cited : (30)

References (15)
  • 1
    • 84986089032 scopus 로고    scopus 로고
    • Capital Intelligence, Cyprus.
    • Capital Intelligence (1999-2000), Capital Intelligence Report, Capital Intelligence, Cyprus.
    • (1999) Capital Intelligence Report
  • 2
    • 84986089046 scopus 로고    scopus 로고
    • Fragmented funds fail to achieve
    • April 9
    • Drummond, J. (2001a), “Fragmented funds fail to achieve”, Financial Times Survey, April 9, p. 3.
    • (2001) Financial Times Survey , pp. 3
    • Drummond, J.1
  • 3
    • 84986092551 scopus 로고    scopus 로고
    • Cards begin win appeal
    • April 9
    • Drummond, J. (2001b), “Cards begin win appeal”, Financial Times Survey, April 9, p. 2.
    • (2001) Financial Times Survey , pp. 2
    • Drummond, J.1
  • 4
    • 84986092561 scopus 로고    scopus 로고
    • Sweet and sour on the menu
    • April 9
    • Drummond, J. (2001c), “Sweet and sour on the menu”, Financial Times Survey, April 9, p. 3.
    • (2001) Financial Times Survey , pp. 3
    • Drummond, J.1
  • 5
    • 27844493214 scopus 로고    scopus 로고
    • The impact of socioeconomic and political environment on accounting system preferences in developing economies
    • (Supplement 1)
    • Hassan, N.A. (1998), “The impact of socioeconomic and political environment on accounting system preferences in developing economies”, Advances in International Accounting (Supplement 1), pp. 43-88.
    • (1998) Advances in International Accounting , pp. 43-88
    • Hassan, N.A.1
  • 6
    • 0011851579 scopus 로고
    • Accounting practices in developing countries: colonialism’s legacy of inappropriate technologies
    • Hove, M.R. (1986), “Accounting practices in developing countries: colonialism’s legacy of inappropriate technologies”, International Journal of Accounting Education and Research (fall), Vol. 22 No. 1, pp. 81-100.
    • (1986) International Journal of Accounting Education and Research , vol.22 , Issue.1 , pp. 81-100
    • Hove, M.R.1
  • 7
    • 33644783103 scopus 로고    scopus 로고
    • Implications of Grameen banking systems in Europe
    • Hussain, M.M., Maskooki, M. and Gunasekaran, A. (2001), Implications of Grameen banking systems in Europe”, European Business Review, Vol. 13 No. 1, pp. 26-41.
    • (2001) European Business Review , vol.13 , Issue.1 , pp. 26-41
    • Hussain, M.M.1    Maskooki, M.2    Gunasekaran, A.3
  • 8
    • 84986069914 scopus 로고    scopus 로고
    • The internationalization of accounting standards in China, Poland, and Russia
    • Jermakowicz, E.K., Krivogorsky, V. and Jing, L. (2000), “The internationalization of accounting standards in China, Poland, and Russia”, Academy of Business Administration, pp. 15-22.
    • (2000) Academy of Business Administration , pp. 15-22
    • Jermakowicz, E.K.1    Krivogorsky, V.2    Jing, L.3
  • 9
    • 84986094165 scopus 로고    scopus 로고
    • Oil proves to be blessing and curse
    • April 9
    • Khalaf, R. (2001), “Oil proves to be blessing and curse”, Financial Times Survey, April 9, p. 1.
    • (2001) Financial Times Survey , pp. 1
    • Khalaf, R.1
  • 10
    • 84986091403 scopus 로고    scopus 로고
    • The role of structural weakness in the South Korean financial crisis
    • Maskooki, K. and Puri, T. (2000), “The role of structural weakness in the South Korean financial crisis”, Journal of Academy of Business Administration, Vol. 5 No. 1 and 2, pp. 94-108.
    • (2000) Journal of Academy of Business Administration , vol.5 , Issue.1-2 , pp. 94-108
    • Maskooki, K.1    Puri, T.2
  • 11
    • 33746379230 scopus 로고
    • Research for accounting policy: an overview
    • October
    • May, R.G. and Sunden, G.L. (1976), “Research for accounting policy: an overview”, Accounting Review, October, pp. 747-63.
    • (1976) Accounting Review , pp. 747-763
    • May, R.G.1    Sunden, G.L.2
  • 13
    • 0003386886 scopus 로고
    • Environmental factors influencing the development of accounting objectives, standards and practices in Peru
    • Radebaugh, L.H. (1975), “Environmental factors influencing the development of accounting objectives, standards and practices in Peru”, The International Journal of Accounting, Vol. 11 No. 1, pp. 39-56.
    • (1975) The International Journal of Accounting , vol.11 , Issue.1 , pp. 39-56
    • Radebaugh, L.H.1
  • 14
    • 84986120441 scopus 로고    scopus 로고
    • Management accounting systems in services: empirical evidence with non-financial performance measurement in Finnish, Swedish and Japanese banks and other financial institutions
    • Business Administration University of Vaasa, Vaasa, Finland.
    • Hussain M.M. (2000), “Management accounting systems in services: empirical evidence with non-financial performance measurement in Finnish, Swedish and Japanese banks and other financial institutions”, Acta Wasaensia, Business Administration, No. 78, University of Vaasa, Vaasa, Finland.
    • (2000) Acta Wasaensia , Issue.78
    • Hussain, M.M.1
  • 15
    • 84986074086 scopus 로고    scopus 로고
    • Management accounting in Islamic banking system: non-financial performance measurement aspects
    • Paper presented at GCC’s 21st Century Economies Conference at King Faisal University, February 13-15, Hofuf, KSA.
    • Hussain M.M. and Islam, M.M. (2001), “Management accounting in Islamic banking system: non-financial performance measurement aspects”, Paper presented at GCC’s 21st Century Economies Conference at King Faisal University, February 13-15, Hofuf, KSA.
    • (2001)
    • Hussain, M.M.1    Islam, M.M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.