e-journal

Syariah accounting and compliant screening practices

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Purpose – The purpose of this paper is to focus on the syariah compliant screening methods that are
practiced by prominent Islamic finance users, in terms of qualitative and quantitative screening.
Design/methodology/approach – This research uses comparative analysis to recognize
the similarities and differences of methods among 15 users.
Findings – Analysis reveals that there is a need to set the universal standards, not only for the
investors but also to discourage the misunderstanding between investors and scholars. After analysis
of qualitative and quantitative screening, recommendations for both methods have been made for the
shariah compliant board and users.
Originality/value – The paper is useful for Islamic finance users, as well from the academic point of
view and is new and unique in its nature.

Keywords Islam, Finance, Islamic finance, Syariah compliant, Screening method,Qualitative screening method, Quantitative screening method

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Financial Markets

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Qualitative Research in Financial Markets Vol. 4 No. 2/3, 2012 pp. 240-254

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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