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Application des normes comptables internationales dans les banques islamiques : quel impact sur l'image fidele de leurs Etats financiers ?

Author

Listed:
  • Aldo Levy

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Hichem Rezgui

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Islamic finance is governed by a rigid ethical frame- work. Islamic bank find themselves torn be- tween the obligation of adhering to ethical princi- ples and the need for profitability imposed by the in- ternationalization of financial markets. They then use international accounting standards. We hypothe- size that these standards distort the true and fair view of the financial statements of Islamic banks. . The analysis of an annual report of Abu Dhabi Islamic Bank validates our hypothesis. Our results demon- strate that even though bank presents a picture of its transactions which is presumably true according to financial point of view, it is misleading from a moral standpoint.

Suggested Citation

  • Aldo Levy & Hichem Rezgui, 2013. "Application des normes comptables internationales dans les banques islamiques : quel impact sur l'image fidele de leurs Etats financiers ?," Post-Print hal-00992978, HAL.
    • Handle: RePEc:hal:journl:hal-00992978
    Note: View the original document on HAL open archive server: https://hal.science/hal-00992978
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