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

• Main Authors: Bechihi, Oumayma, Boumediene, Salem Lotfi, Nafti, Olfa
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2021
• Subjects: General works. Financial institutions; Financial management. Business finance. Corporation finance
• Online Access: https://ir.uitm.edu.my/id/eprint/49475/1/49475.pdf; https://ir.uitm.edu.my/id/eprint/49475/; https://apmaj.uitm.edu.my/

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...