Compliance with AAOIFI guidelines in general presentation and disclosure by Libyan Islamic banks
Compliance with AAOIFI guidelines in general presentation and disclosure by Libyan Islamic banks
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利比亚伊斯兰银行在一般列报和披露方面遵守 AAOIFI 准则
DOI：
10.1108/wjemsd-06-2014-0015
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发表时间：
2015
期刊：
影响因子：
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通讯作者：
Abdu Samia Daw Ben Daw
中科院分区：
文献类型：
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作者：
N. S. Ahmad;Abdu Samia Daw Ben Daw
目的-本文件的目的是揭示利比亚最大银行Gumhouria银行Fashlowm伊斯兰分支的财务报表在一般列报和披露方面遵守伊斯兰金融机构会计和审计组织准则的程度。设计/方法/方式-该研究采用了二维分析，它结合了内容分析问卷。它使人们能够比单纯的调查问卷更好地了解情况。结果-本研究的结果表明，遵守AAOIFI准则的一般介绍和披露的财务报表的水平是低的。造成这一低水平的原因有很多。这些原因中最主要的是缺乏关于非洲农业组织国际劳工组织标准的培训方案。研究限制/影响-样本仅限于Gumhouria银行的Fashlowm伊斯兰分支。这可能不是真的，因为…
Purpose – The purpose of this paper is to reveal the level of compliance with Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) guidelines in general presentation and disclosure in the financial statements of Fashlowm Islamic branch of the Gumhouria Bank as the biggest bank in Libya. Design/methodology/approach – The study used two-dimensional analysis, which combines a questionnaire with content analysis. It allowed a better understanding of the picture than would have been provided by the questionnaire alone. Findings – The results of this study indicate that the level of compliance with AAOIFI guidelines regarding general presentation and disclosure in the financial statements is low. Many reasons were identified as being behind such a low level. The lack of training programmes on AAOIFI standards was at the forefront of these reasons. Research limitations/implications – The sample is limited to the Fashlowm Islamic branch of Gumhouria Bank. This is may not be true for ot...