Compliance and determinants of the AAOIFI financial standards: evidence from the MENA region / Oumayma Bechihi, Salem Lotfi Boumediene and Olfa Nafti

• मुख्य लेखकों: Bechihi, Oumayma (लेखक), Boumediene, Salem Lotfi (लेखक), Nafti, Olfa (लेखक)
• स्वरूप: पुस्तक
• प्रकाशित: Universiti Teknologi MARA, 2021-04.
• विषय: Article; PeerReviewed
• ऑनलाइन पहुंच: Link Metadata

This paper analyses the level of compliance of financial disclosure with accounting standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and its determinants in Middle Eastern and North African (MENA) Islamic banks. Based on 40 Islamic banks in seven MENA...