Syariah accounting and compliant screening practices

Syariah accounting and compliant screening practices 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Financial Markets Emerald Publishing

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Publisher
Emerald Publishing
Copyright
Copyright © 2012 Emerald Group Publishing Limited. All rights reserved.
ISSN
1755-4179
DOI
10.1108/17554171211252556
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Qualitative Research in Financial MarketsEmerald Publishing

Published: Aug 3, 2012

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

References

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