IFRS–Sharia Alignment and the Feasibility of Afghanistan Financial Reporting Standards (AFRS): Evidence from Afghan Stakeholders

Author Information

Name: Hasibullah Mohammadi

Biography:
Master of Business Administration (MBA), Faculty of Economics, Kabul University, Kabul, Afghanistan

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coauthor: 1: Dr. Ahsanullah Barakzai

Biography:
Associate Professor, MBA Program, Faculty of Economics, Kabul University, Kabul, Afghanistan

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coauthor: 2: Azatullah Zaheer

Biography:
Assistant Professor, BBA Department, Faculty of Economics, Salam University, Kabul, Afghanistan

Volume. 02 Issue. 01 2026

• IFRS–Sharia Alignment and the Feasibility of Afghanistan Financial Reporting Standards (AFRS): Evidence from Afghan Stakeholders

  Hasibullah Mohammadi 1 . Dr. Ahsanullah Barakzai 2 . Azatullah Zaheer

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• Slave Trade Networks in the Eastern Mediterranean During the Thirteenth Century: A Historical Overview

  Mohammad Jawad Nazari 1 . Mohammad Bashir Elham

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• Impact of Working Capital Management on Firm Profitability in a Developing Economy: Evidence from Manufacturing Firms in Afghanistan

  Gulbuddin Rajabi 1 . Dr. Ahsanullah Barakzai 2 . Azatullah Zaheer

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• The Impact of Liquidity, Bank Size and Capital Ratio on Return on Assets (ROA) of Banks in Afghanistan: A Panel Data Regression Analysis for the Period 2015–2024

  Munir Ahmad Ibrahimi 1 . Dr. Ehsanullah Barakzai

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• The Role of Entrepreneurship Education in Developing Opportunity Recognition Capability: Evidence from Graduating University Students in Afghanistan

  Abdullah Nael 1 . Dr.Shafiq Habibi 2 . Naqibullah Raihan 3 . Azatullah Zaheer

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• Positive Side of Overqualification: An examination of Overqualification Perception and Organizational Performance

  Rohullah Ahmadzai 1 . Dr. Waheedullah Hemat 2 . Azatullah Zaheer

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• Value Chain Review: An Agribusiness Perspective

  Sardar Mohammad Hashimi 1 . Aziz ul Rahman Ragashtai 2 . Surgul Azimi

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• The Impact of Smartphone Usage on the Academic Performance of High School Students in Kandahar City

  Habiburahman Rahmani 1 . Ahmad Shah Afzali

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• The Role of Banks and EMIs in Advancing a Cashless Economy in Afghanistan: Case Study of Azizi Bank and APS

  Mohammad Aziz Shaheed 1 . Dr. Ahsanuullah Barakzai

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• Job Satisfaction and Customer-Oriented Behavior: The Roles of Employee Engagement and Organizational Culture in Afghanistan Oil and Gas Corporation (AOGC)

  Qareeb Ul rahman Haziq 1 . Hamayoun Ghafourzay 2 . Azatullah Zaheer

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