Islamic Deposits and Investment Accounts in Income Smoothing in Post-Reclassification of the Islamic Financial Service Act 2013
This study attempts to determine the impact of the reclassification on income smoothing practices by Islamic banks in Malaysia through loss provisions. It is well acknowledged that Islamic banks set up an allowance for loss provisions in order to absorb any future losses. However, alternative mechan...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sprint Investify
2014-12-01
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| Series: | Expert Journal of Finance |
| Subjects: | |
| Online Access: | http://finance.expertjournals.com/23597712-203/ |