{"id":"https://openalex.org/W3132232612","doi":"https://doi.org/10.1108/jiabr-04-2020-0100","title":"Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: recognition criteria perspective","display_name":"Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: recognition criteria perspective","publication_year":2021,"publication_date":"2021-02-10","ids":{"openalex":"https://openalex.org/W3132232612","doi":"https://doi.org/10.1108/jiabr-04-2020-0100","mag":"3132232612"},"language":"en","primary_location":{"id":"doi:10.1108/jiabr-04-2020-0100","doi":"https://doi.org/10.1108/jiabr-04-2020-0100","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jiabr-04-2020-0100","pdf_url":null,"source":{"id":"https://openalex.org/S129963087","display_name":"Journal of Islamic accounting and business research","issn_l":"1759-0817","issn":["1759-0817","1759-0825"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Islamic Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030764488","display_name":"Marziana Madah Marzuki","orcid":"https://orcid.org/0000-0002-0971-0469","observed_orcids":["https://orcid.org/0000-0002-0971-0469"]},"institutions":[{"id":"https://openalex.org/I82724352","display_name":"Universiti Teknologi MARA","ror":"https://ror.org/05n8tts92","country_code":"MY","type":"education","lineage":["https://openalex.org/I82724352"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Marziana Madah Marzuki","raw_affiliation_strings":["Faculty of Accountancy, Universiti Teknologi MARA \u2013 Cawangan Kelantan, Machang, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Accountancy, Universiti Teknologi MARA \u2013 Cawangan Kelantan, Machang, Malaysia","institution_ids":["https://openalex.org/I82724352"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091742537","display_name":"Abdul Rahim Abdul Rahman","orcid":"https://orcid.org/0000-0003-4446-2090","observed_orcids":["https://orcid.org/0000-0003-4446-2090"]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Abdul Rahim Abdul Rahman","raw_affiliation_strings":["Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027270153","display_name":"Ainulashikin Binti Marzuki","orcid":"https://orcid.org/0000-0001-6690-3315","observed_orcids":["https://orcid.org/0000-0001-6690-3315"]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Ainulashikin Marzuki","raw_affiliation_strings":["Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5071378016","display_name":"Nathasa Mazna Ramli","orcid":"https://orcid.org/0000-0001-6318-7595","observed_orcids":["https://orcid.org/0000-0001-6318-7595"]},"institutions":[{"id":"https://openalex.org/I112982808","display_name":"Universiti Sains Islam Malaysia","ror":"https://ror.org/020ast312","country_code":"MY","type":"education","lineage":["https://openalex.org/I112982808"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nathasa Mazna Ramli","raw_affiliation_strings":["Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Nilai, Malaysia","institution_ids":["https://openalex.org/I112982808"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019346296","display_name":"Wan Amalina Wan Abdullah","orcid":"https://orcid.org/0000-0002-1326-7180","observed_orcids":["https://orcid.org/0000-0002-1326-7180"]},"institutions":[{"id":"https://openalex.org/I51569856","display_name":"Sultan Zainal Abidin University","ror":"https://ror.org/00bnk2e50","country_code":"MY","type":"education","lineage":["https://openalex.org/I51569856"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Wan Amalina Wan Abdullah","raw_affiliation_strings":["Universiti Sultan Zainal Abidin, Kuala Nerus, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universiti Sultan Zainal Abidin, Kuala Nerus, Malaysia","institution_ids":["https://openalex.org/I51569856"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.1976,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.93556093,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"12","issue":"2","first_page":"239","last_page":"257"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9779999852180481,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9779999852180481,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.012299999594688416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-9","display_name":"IFRS 9","score":1.0},{"id":"https://openalex.org/keywords/islamic-financial-institutions","display_name":"Islamic financial institutions","score":0.9490000009536743},{"id":"https://openalex.org/keywords/recognition-criteria","display_name":"recognition criteria","score":0.8050000071525574},{"id":"https://openalex.org/keywords/fair-value-measurement","display_name":"fair value measurement","score":0.6880000233650208},{"id":"https://openalex.org/keywords/substance-over-form","display_name":"substance over form","score":0.8529999852180481},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.7160000205039978},{"id":"https://openalex.org/keywords/ias-39","display_name":"IAS 39","score":0.7639999985694885},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.6899999976158142},{"id":"https://openalex.org/keywords/sharia-compliance","display_name":"sharia compliance","score":0.9020000100135803},{"id":"https://openalex.org/keywords/malaysian-islamic-banks","display_name":"Malaysian Islamic banks","score":0.5860000252723694}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7564443349838257},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6376056671142578},{"id":"https://openalex.org/C29690183","wikidata":"https://www.wikidata.org/wiki/Q9387240","display_name":"Substance over form","level":5,"score":0.6205984354019165},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6198335886001587},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6178364753723145},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6124207973480225},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.6027340292930603},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.5098280310630798},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4519370496273041},{"id":"https://openalex.org/C191654821","wikidata":"https://www.wikidata.org/wiki/Q247506","display_name":"Financial instrument","level":2,"score":0.4279693365097046},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.42759954929351807},{"id":"https://openalex.org/C168702047","wikidata":"https://www.wikidata.org/wiki/Q482752","display_name":"Sharia","level":3,"score":0.4235406816005707},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32816094160079956},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.24820822477340698},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.21359160542488098},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1398525834083557},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jiabr-04-2020-0100","doi":"https://doi.org/10.1108/jiabr-04-2020-0100","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jiabr-04-2020-0100","pdf_url":null,"source":{"id":"https://openalex.org/S129963087","display_name":"Journal of Islamic accounting and business research","issn_l":"1759-0817","issn":["1759-0817","1759-0825"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Islamic Accounting and Business Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.4000000059604645}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W982178213","https://openalex.org/W1550515032","https://openalex.org/W1990786254","https://openalex.org/W2008537273","https://openalex.org/W2048767485","https://openalex.org/W2064102527","https://openalex.org/W2077026477","https://openalex.org/W2077568695","https://openalex.org/W2080841932","https://openalex.org/W2089394723","https://openalex.org/W2090255806","https://openalex.org/W2094234306","https://openalex.org/W2102502221","https://openalex.org/W2108793178","https://openalex.org/W2137787185","https://openalex.org/W2140662150","https://openalex.org/W2141891892","https://openalex.org/W2294545474","https://openalex.org/W2428683445","https://openalex.org/W2510154757","https://openalex.org/W2570710105","https://openalex.org/W2586532510","https://openalex.org/W2656549282","https://openalex.org/W2732527340","https://openalex.org/W2735162830","https://openalex.org/W2909200172","https://openalex.org/W2928678830","https://openalex.org/W2999465272","https://openalex.org/W3122475233","https://openalex.org/W3123617441","https://openalex.org/W3125171159","https://openalex.org/W3125868578","https://openalex.org/W4241794813","https://openalex.org/W4249720144"],"related_works":["https://openalex.org/W6982381313","https://openalex.org/W7111271644","https://openalex.org/W2562300237","https://openalex.org/W6885114339","https://openalex.org/W4402373017","https://openalex.org/W2181243997","https://openalex.org/W4285616341","https://openalex.org/W7197252604","https://openalex.org/W7118197487","https://openalex.org/W7110795273"],"abstract_inverted_index":{"Purpose":[0],"The":[1,93,228],"purpose":[2,42],"of":[3,13,17,29,43,54,62,71,106,111,116,127,131,138,147,150,177,198,230,241,263],"this":[4,44,46,188,199,231],"paper":[5,47],"is":[6],"to":[7,166,173,207,221,236],"investigate":[8],"the":[9,14,27,41,50,55,63,145,148,175,196,205,209,239,261],"effects":[10],"and":[11,33,87,108,114,144,168,181],"challenges":[12,124,262],"new":[15],"amendment":[16],"International":[18,100],"Financial":[19],"Reporting":[20],"Standards":[21,102],"(IFRS)":[22],"9":[23,98,216,266],"in":[24,35,78,104,125,153,156,171,183,187,213,248,271],"Malaysia":[25,172],"from":[26],"perspectives":[28],"regulators,":[30],"auditors,":[31],"accountants":[32],"academicians":[34],"Malaysian":[36,84,88],"Islamic":[37,85,120,184,218,244,268],"financial":[38,64,112,121,139,178,185,219,224,245,269],"institutions.":[39,91],"For":[40],"study,":[45],"focuses":[48],"on":[49,260],"recognition":[51,110,142],"criteria":[52,143],"perspective":[53],"standard,":[56],"which":[57],"provides":[58,164],"a":[59,128],"basic":[60],"understanding":[61],"reporting":[65,179,225],"framework.":[66],"Design/methodology/approach":[67],"Using":[68],"10":[69],"series":[70],"semi-structured":[72],"interviews":[73],"undertaken":[74],"with":[75,250],"key":[76],"individuals":[77],"regulatory":[79],"bodies,":[80],"audit":[81],"companies,":[82],"full-fledged":[83],"Banks":[86],"higher":[89],"learning":[90],"Findings":[92],"findings":[94,197,229],"revealed":[95],"that":[96,211,238],"IFRS":[97,191,215,242,265],"strengthens":[99],"Accounting":[101],"39":[103],"terms":[105,126],"relevance":[107],"reliability,":[109],"instruments":[113,140],"identification":[115,137],"business":[117,158],"models.":[118,159],"Nevertheless,":[119],"institutions":[122,186,220,246,270],"face":[123],"faithful":[129],"representation":[130],"fair":[132],"value,":[133],"substance":[134],"over":[135],"form,":[136],"before":[141],"extent":[146],"role":[149],"risk":[151],"management":[152],"reducing":[154],"manipulation":[155],"identifying":[157],"Research":[160],"limitations/implications":[161],"This":[162],"study":[163,200,232],"implications":[165,194],"regulators":[167,206],"standard":[169],"setters":[170],"enhance":[174,223],"quality":[176],"framework":[180],"practices":[182],"country":[189],"using":[190],"9.":[192],"Practical":[193],"Practically,":[195],"can":[201],"be":[202],"used":[203],"by":[204],"resolve":[208],"issues":[210],"arise":[212],"adopting":[214,264],"among":[217,243,267],"further":[222],"quality.":[226],"Originality/value":[227],"are":[233,247],"very":[234],"important":[235],"ensure":[237],"adoption":[240],"line":[249],"Shar\u012b\u02bfah":[251],"principles.":[252],"To":[253],"date,":[254],"no":[255],"studies":[256],"have":[257],"been":[258],"done":[259],"Malaysia.":[272]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2021,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2021-03-01T00:00:00"}
