[PDF] Top 20 Intangible assets disclosure and its impact on fair value in the banking sector : a comparative analysis between conventional and Islamic banks

... balance between an oil-based economy and a knowledge-based modern economy (SyndiGate Media, ...Training Sector Strategy (ETSS) 2011-2016 places high importance on the foundational and sustaining role of ... See full document

... meeting its liabilities when they mature (Almeida et ...transform its non-cash assets into cash as and when the need ...the banks. In other words, it is the capability of the banks in ... See full document

... of banking sector of Pakistan by using the bank-specific, industry specific and macroeconomics ...25 banking companies of Pakistan, this paperanswers the question is there any impact of bank ... See full document

... Jordanian Islamic banks for the period of 2000-2011 using panel data analysis fixed effect model and generalized least ...total assets has negative and significant effect on ROA and ...of ... See full document

... on Banking Supervision (BCBS), the concept of systemic importance should be measured in terms of the potential impact of the failure of a bank on the global financial system and wider economy, rather than ... See full document

... their conventional counterparts, including Shariah board costs, Shariah screening methodology, Shariah governance and transaction costs (Islamic Financial Service Board, ...than Islamic banks ... See full document

... Arabia Islamic and conventional banks allow to reach several interesting ...Saudi banks sample, the variables typically used in financial stability studies appear to be largely non-stationary, ... See full document

... relationship between the level of bank soundness and profitability based on the risk based bank rating (RBBR) ...composition value and profitability, namely ROA (Return on Assets) and ROE (Return on ... See full document

... to impact profits positively. However, since most of the Islamic banks’ loans are in the form of profit and loss sharing (loans with equity features), the loan-performance relationship depends ... See full document

... sharia banking between the period 1980-1990, the sharia banking industry focused only on the Middle East and Southeast Asia, or on countries that have a majority Muslim ...sharia banking has ... See full document

... and banking is important to Islamic banking but it is rarely highlighted in the ...great impact on service quality delivery in Islamic banking ...the banking ... See full document

... difference between Islamic and conventional banks has also been elucidated by Aburime and Felix ...operation between Islamic banks and conventional ...interest. ... See full document

... four Islamic banks in the UAE using emerging market Z-score for the period 2004 - ...some banks are weakening, they are above the benchmark scores, suggesting financial stability of Islamic ... See full document

... tangible assets and intangible assets on the market value of the assets of the company's ...of intangible assets in the Jordanian companies assess the role of these ... See full document

... of Islamic banking should increase stability, thereby stimulating ...markets. Islamic law prohibits the exchange of money for money or money for debt, which frequently degenerates into games of ... See full document

... Islamic banking was introduced in Pakistan in 1970 to meet the religious and economic needs of the people of Pakistan, wider steps have been taken in 1980 by the Banking Companies Ordinance (BCO ... See full document

... addition, intangible expenditures such as R&D, market research and work-force training are concentrated at the early, higher risk phase of the innovation ...relationship between costs and future ... See full document

... An asset, including a leased asset, becomes non- performing when it ceases to generate income for the bank and is then termed as Non-Performing Asset . RBI has defined as a credit facility in respect of which the ... See full document

... few Islamic banks where Muslims immigrants can have financial ...these banks in our sample allow us to see how well they perform relatively to their counterparts in country where Muslims are not the ... See full document

... the banking sector, market risk disclosures utilize an opposite, and perhaps apposite approach, focusing on the effective lives of assets and liabilities utilizing simulation ...addition, ... See full document