1. Abdel Karim, R.A. (1996), “Economic consequences of accounting standards and Islamic banks”, Research in Accounting Regulation, Vol. 10.
2. Bacha, O.I. (1997), “Adapting Mudhārabah financing to contemporary realities: a proposed financing structure”, Journal of Accounting, Commerce, & Finance: Islamic Perspective, Vol. I No. 1, p. 27.
3. Hasan, Z. (2002), “Mudhārabah as a mode of financing in Islamic banking: theory, practice, and problems”, Middle East Business & Economic Review, Vol. 14 No. 2, pp. 41‐53.
4. Risk‐return analysis of Islamic banks' investment deposits and shareholders' fund
5. Siddiqi, M.N. (2000), “Islamic banks: concepts, precepts and prospects”, Review of Islamic Economics, No. 9.