Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia
The paper adopts a descriptive case study method to examine the impact of juristic views on the operations of two Malaysian takaful companies. In order to achieve this objective, the annual financial reports of both companies were analysed. Interviews with each company’s finance managers and with...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Canadian Center of Science and Education
2010
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/3438/ http://irep.iium.edu.my/3438/1/takaful_accounting_choice.pdf |
| _version_ | 1848776156870868992 |
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| author | Annuar, Hairul Azlan Abu Bakar, Nur Barizah |
| author_facet | Annuar, Hairul Azlan Abu Bakar, Nur Barizah |
| author_sort | Annuar, Hairul Azlan |
| building | IIUM Repository |
| collection | Online Access |
| description | The paper adopts a descriptive case study method to examine the impact of juristic views on the operations of
two Malaysian takaful companies. In order to achieve this objective, the annual financial reports of both
companies were analysed. Interviews with each company’s finance managers and with a member of the Malaysian Shariah Advisory Council were undertaken for a more in-depth coverage. Also a written correspondence with a senior official of the central bank was accomplished. Similarities and differences between the two companies were identified and it is concluded that the differences are serious enough to warrant interventions from the regulators in the form of mandatory disclosures in the annual reports. |
| first_indexed | 2025-11-14T14:25:37Z |
| format | Article |
| id | iium-3438 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T14:25:37Z |
| publishDate | 2010 |
| publisher | Canadian Center of Science and Education |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-34382014-01-07T04:17:26Z http://irep.iium.edu.my/3438/ Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia Annuar, Hairul Azlan Abu Bakar, Nur Barizah HF5601 Accounting. Bookkeeping The paper adopts a descriptive case study method to examine the impact of juristic views on the operations of two Malaysian takaful companies. In order to achieve this objective, the annual financial reports of both companies were analysed. Interviews with each company’s finance managers and with a member of the Malaysian Shariah Advisory Council were undertaken for a more in-depth coverage. Also a written correspondence with a senior official of the central bank was accomplished. Similarities and differences between the two companies were identified and it is concluded that the differences are serious enough to warrant interventions from the regulators in the form of mandatory disclosures in the annual reports. Canadian Center of Science and Education 2010-07 Article PeerReviewed application/pdf en http://irep.iium.edu.my/3438/1/takaful_accounting_choice.pdf Annuar, Hairul Azlan and Abu Bakar, Nur Barizah (2010) Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia. International Business Research, 3 (3). pp. 187-193. ISSN 1913-9004 http://www.ccsenet.org/journal/index.php/ibr/article/view/6073 |
| spellingShingle | HF5601 Accounting. Bookkeeping Annuar, Hairul Azlan Abu Bakar, Nur Barizah Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia |
| title | Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia |
| title_full | Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia |
| title_fullStr | Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia |
| title_full_unstemmed | Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia |
| title_short | Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia |
| title_sort | issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in malaysia |
| topic | HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/3438/ http://irep.iium.edu.my/3438/ http://irep.iium.edu.my/3438/1/takaful_accounting_choice.pdf |