{"id":6147,"date":"2026-10-30T12:31:43","date_gmt":"2026-10-30T12:31:43","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=6147"},"modified":"2026-11-02T12:33:48","modified_gmt":"2026-11-02T12:33:48","slug":"information-asymmetry-in-islamic-partnership-contracts-economic-nature-causes-and-accounting-challenges","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=6147","title":{"rendered":"INFORMATION ASYMMETRY IN ISLAMIC PARTNERSHIP CONTRACTS: ECONOMIC NATURE, CAUSES AND ACCOUNTING CHALLENGES"},"content":{"rendered":"<p><strong><em>Adashaliyev Temurbek Ulug\u2018bek o\u2018g\u2018li<\/em><\/strong><\/p>\n<p><em>Phd researcher at Namangan State Technical University<br \/>\nE-mail: adashaliyevtemurbek98@gmail.com<br \/>\nORCID: 0009-0006-9342-118X<\/em><\/p>\n<p><strong><em>Abstract.<\/em><\/strong><em> This article theoretically examines the sources of information asymmetry in musharaka and mudaraba contracts and their effects on profit measurement and allocation. Selected studies on information asymmetry and agency theory, international institutional sources and Uzbekistan\u2019s regulatory documents on Islamic financial services are compared. Information problems are classified by project selection, contract implementation, financial result measurement and verification. Differences in the ability to produce information and independently verify it are identified as a principal mechanism affecting the profit base. The scientific contribution lies in explaining the relationship between contractual characteristics, accounting processes and distribution outcomes.<\/em><\/p>\n<p><strong><em>Keywords.<\/em><\/strong><em> musharaka, mudaraba, information asymmetry, profit base, accounting, agency relationships, verifiability.<\/em><\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>Adashaliyev Temurbek Ulug\u2018bek o\u2018g\u2018li Phd researcher at Namangan State Technical University E-mail: adashaliyevtemurbek98@gmail.com ORCID: 0009-0006-9342-118X Abstract. This article theoretically examines the sources of information asymmetry in musharaka and mudaraba contracts and their effects on profit measurement and allocation. Selected studies <a href=\"https:\/\/interfinance.tsue.uz\/?p=6147\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"class_list":["post-6147","post","type-post","status-publish","format-standard","hentry","category-2026-5-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>INFORMATION ASYMMETRY IN ISLAMIC PARTNERSHIP CONTRACTS: ECONOMIC NATURE, CAUSES AND ACCOUNTING CHALLENGES - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=6147\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INFORMATION ASYMMETRY IN ISLAMIC PARTNERSHIP CONTRACTS: ECONOMIC NATURE, CAUSES AND ACCOUNTING CHALLENGES - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Adashaliyev Temurbek Ulug\u2018bek o\u2018g\u2018li Phd researcher at Namangan State Technical University E-mail: adashaliyevtemurbek98@gmail.com ORCID: 0009-0006-9342-118X Abstract. 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This article theoretically examines the sources of information asymmetry in musharaka and mudaraba contracts and their effects on profit measurement and allocation. 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