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The role of accounting information in risks management in Islamic banks | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 9, Issue 30, 2013, Pages 205-224 | ||
| Authors | ||
| Khalil Ibrahim Rajab al-Hamdani; Adnan Mohammed Shehab; Mustafa Mohammed Sdeek | ||
| Abstract | ||
| Abstract In the light of the growing of Muslims awareness in Arabian and Islamic societies, the idea of establishing Islamic banks were surfaced. These banks are working depending on legitimacy basis in managing their activities , and vary in their systems and objectives of traditional banks which based on the principle of interest , which represent as a taboo in the Islamic religion. The Islamic banks faced a lot of risks in multiple forms like many commercial banks, some of these risks come from the surrounding environment of the Islamic bank as a risk represented in technological development challenges arising from the external environment and other due to the nature of the work of these banks and wrong administrative policies in managing these banks. So the accounting information plays an important role in risks management because most of users of these information are often decision-makers, and a lot of risks faces Islamic banks can be reduced through these information, which produced by accounting taking into account the specificity of these banks in directing available economic resources according to the accepted religiously forms | ||
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