What is it about?
The paper is based on diffusion of innovation theory whereby the perceived relative advantage, compatibility, complexity, trialability and observability factors are expected to influence the level of compliance with AAOIFI accounting standards.
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Why is it important?
Due to the rise in globalization, increased competition, communication revolution, new regulations and the strong growth in the IFIs, this paper seeks answers to the question: to what extent Islamic banks of Bahrain comply with the AAOIFI accounting standards?
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This page is a summary of: Adoption of AAOIFI accounting standards by Islamic banks of Bahrain, Journal of Financial Reporting and Accounting, October 2013, Emerald,
DOI: 10.1108/jfra-07-2012-0031.
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