Table of contents
The two Ws of Islamic accounting research
Roszaini Haniffa, Mohammad HudaibThe purpose of this paper is to introduce the new journal and articles in the first issue.
Supervisory, regulatory, and capital adequacy implications of profit‐sharing investment accounts in Islamic finance
Simon Archer, Rifaat Ahmed Abdel Karim, Venkataraman SundararajanThe aims of this paper are: first, to draw attention to the issues of displaced commercial risk (DCR) which arise as a result of the risk characteristics of profit‐sharing…
Form versus substance: AAOIFI projects and Islamic fundamentals in the case of sukuk
Bill MaurerThe purpose of this paper is to investigate the role of standard‐setting bodies and rating agencies which compete for authority in Islamic finance. It does so through a…
Accentuating the positive: governance of Islamic investment funds
Mervyn K. LewisThe purpose of this paper is to examine the nature and structure of Islamic investment funds and evaluate their governance.
Initial returns of Malaysian IPOs and Shari'a‐compliant status
Ruzita Abdul Rahim, Othman YongThe purpose of this paper is to investigate the initial return patterns of Malaysian initial public offerings (IPOs) and whether shari'a‐compliant status would alter such patterns.
ISSN:
1759-0817Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Mohammad Hudaib
- Prof Roszaini Haniffa