Báo cáo xã hội của các ngân hàng Hồi giáo

Accounting and Auditing Organization for Islamic Financial Institutions, 1999, Accounting, Auditing and Governance Standards for Islamic Financial Institutions

Adnan M. andM.Gaffikin ‘TheSharia Islamic Banks and Accounting Concepts and Practices’ Accounting Commerce and Finance: The Islamic Perspective International Conference Sydney 1997.

Ahmad M., 1995, Business Ethics in Islam

Al‐Abadi A. ‘A Comprehensive Look IntoMurabahafor Purchase Order Sale’ Fifth Meeting of Islamic Fiqh Academy 1988[in Arabic].

Alam K., 1998, ‘Islam, Ethics and Accounting Practices’, Accounting, Commerce and Finance: the Islamic Perspective Journal, 2

Al‐Azzizi M., 2000, Some Sharia Violation Aspects in the Investments of Jordan Islamic Bank

Ali A., 1946, The Holy Qur’an: Translation and Commentary

Ali M., 1961, A Manual of Hadith (Sahih Al‐Bukhari)

Al‐Mograbi A., 1996, The Social Responsibility of Islamic Banks

Archer S. andR.Karim ‘Presuppositions Behind Accounting Standards and the Issue of Economic Reality: The Case of Islamic Financial Instruments’ EIASM Workshop on Accounting and Regulation Siena 2001.

Askary S. andF.Clarke ‘Accounting in the Koranic Verses’ Accounting Commerce and Finance: The Islamic Perspective International Conference Sydney 1997.

10.2307/2490455

Bassiouni M. Introduction to Islam Rand McNally 1988. Online edition (accessed 20 May 2002) http://www.mideasti.org/indepth/islam/index.html.

Baydoun N., 1997, ‘Islam Ethical Issues in the Presentation of Financial Information’, Accounting, Commerce and Finance: The Islamic Perspective Journal, 1

10.1111/1467-6281.00054

10.1002/1099-0925(200009)7:3<114::AID-EMA131>3.0.CO;2-E

10.1108/09513578910132240

Buzby S. L., 1979, ‘Demand for Social Responsibility Information by University Investors’, The Accounting Review, 54

10.1006/cpac.2000.0435

10.1111/1467-6303.00030

Chow C., 1987, ‘Voluntary Financial Disclosure by Mexican Corporations’, The Accounting Review, 62

Collett N., 2004, ‘Reactions of the London Stock Exchange to Company Trading Statement Announcements’, Journal of Business Finance and Accounting, 31

10.1080/00014788.1989.9728841

Daoud H., 1996, Sharia Control in Islamic Banks

10.1080/09638180050129891

10.1108/09513579710367485

El‐Ashker A., 1987, The Islamic Business Enterprises

10.1108/09513579410069867

10.1016/0305-0483(82)90051-2

10.1111/j.1468-5957.1986.tb01171.x

Gambling T., 1991, Business and Accounting Ethics in Islam

10.1111/j.1468-0408.1993.tb00107.x

10.1111/1467-8608.00207

Gray R., 1987, Corporate Social Reporting: Accounting and Accountability

10.1108/EUM0000000004617

10.1108/09513579510146996

10.1108/09513579510086812

Gray R., 1996, Accounting and Accountability

Gray R., 2001, ‘Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension’, Journal of Business, Finance and Accounting, 28

Guthrie J. E., 1989, ‘Corporate Social Reporting: A Rebuttal of Legitimacy Theory’, Accounting and Business Research, 9, 10.1080/00014788.1989.9728863

10.1108/09513579610109987

10.1111/j.1467-6281.1993.tb00427.x

Haniffa R. ‘Social Responsibility Disclosure: An Islamic Perspective’ discussion paper University of Exeter 2001.

Hassanien F., 1996, Murabaha Sale in Islamic Banks

Hmoud S. ‘Murabahafor Purchase Order Sale’ Fifth Meeting of Islamic Fiqh Academy 1998[in Arabic].

10.1080/096381897336863

Ingram R., 1978, ‘An Investigation of the Information Content of (Certain) Social Responsibility Disclosures’, Journal of Accounting Research, 16, 10.2307/2490567

Ingram R., 1980, ‘Environmental Performance and Corporate Disclosure’, Journal of Accounting Research, 18, 10.2307/2490597

Institute of Islamic Banking and Insurance, 2000, International Directory of Islamic Banks and Institutions

International Institute of Islamic Thoughts, 1996, An Evaluation of the Social Role of Islamic Banks

Karim R., 1990, ‘The Independence of Religious and External Auditors: The Case of Islamic Banks’, Accounting, Auditing and Accountability Journal, 3

Khan Z., 2000, Islamic Banking and its Operations

10.1006/cpac.1998.0280

10.1111/1467-6303.00058

Maali B. ‘Financial Accounting and Reporting in Islamic Banks: The Case of Jordan’ PhD thesis University of Southampton 2005.

Mashhour N., 1996, Social and Solidarity Activity in Islamic Banks

Mirza M., 2000, ‘Accounting Policy Choice in Riba‐Free Environment’, Accounting, Commerce and Finance: The Islamic Perspective Journal, 4

Mosley P. The Use of Control Groups in Impact Assessments for Microfinance International Labour Office Working Paper No. 18 1998.

Ness K., 1991, ‘Corporate Social Disclosure: A Note on a Test of Agency Theory’, British Accounting Review, 23, 10.1016/0890-8389(91)90081-C

10.1016/1061-9518(95)90012-8

10.1016/0361-3682(88)90013-X

10.1016/0361-3682(92)90015-K

Shihaddeh S., 1987, Financial Accounting Theory From an Islamic Perspective

Suliman M. ‘Corporate Reporting From an Islamic Perspective’ Akauntan Nasional October2000.

Talip A., 1998, ‘The Islamic Economics System and Riba: The Foundation of Islamic Banking’, Accounting, Commerce and Finance: The Islamic Perspective Journal, 2

10.2307/258135

Wallace R., 1995, ‘Firm‐Specific Determinants of the Comprehensiveness of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong’, Journal of Accounting and Public Policy

10.1016/S0020-7063(99)00006-0

10.1006/bare.2001.0165

Zaid M., 1996, Ijarah Between Islamic Fiqh and Recent Application

Zaid M., 1996, Current Application of Salam Contract

10.1108/09513579010136343