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Bank liquidity creation, loan concentration and liquidity risk: a comparative analysis of dual banking system Journal of Islamic Accounting and Business Research Pub Date : 2024-03-13 Hassan Akram, Adnan Hushmat
Purpose Keeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for Islamic banks (IBANs) and conventional banks (CBANs) in Pakistan and Malaysia over a period of 2004–2021. The moderating role of bank loan concentration on the aforementioned relationship is also studied. Design/methodology/approach
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Islamic, ethical and conventional mutual funds: a comparative study (1990–2022) Journal of Islamic Accounting and Business Research Pub Date : 2024-03-08 Said Elfakhani
Purpose This study aims to test mutual fund superiority, comparing the performance of 646 Islamic mutual funds with 475 ethical funds and conventional proxies. Design/methodology/approach This study uses statistical methods including paired t-statistics of independent samples, one-way Bonferroni test–analysis of variance–F-statistic for testing means equality, the chi-squared test for median equality
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Responding to Islamic finance anomalies in Indonesia: Sharia financial literacy using virtual reality context Journal of Islamic Accounting and Business Research Pub Date : 2024-02-29 Ratna Candra Sari, Mahfud Sholihin, Fitra Roman Cahaya, Nurhening Yuniarti, Sariyatul Ilyana, Erna Fitriana
Purpose The purpose of this paper is to investigate the process by which the level of immersion in virtual reality-based behavioral simulation (VR-BS) impacts on the non-cognitive and cognitive outcomes. The cognitive outcome is measured using the increase in the level of Sharia financial literacy, while the noncognitive outcome is measured using the behavioral intention to use VR-BS. Design/methodology/approach
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Determinants of Islamic bank stability in Asia Journal of Islamic Accounting and Business Research Pub Date : 2024-02-27 Muhammad Iqbal, Lukmanul Hakim, Muhammad Abdul Aziz
Purpose This study aims to analyze the factors that influenced the stability of Islamic banks in Asia. Design/methodology/approach The panel data consisted of 16 Asian countries operating Islamic banks from 2010 to 2019. The data were analyzed through dynamic panel regression using Arellano–Bond generalized method of moments (GMM). Findings This study provides novel insights into the factors influencing
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Alternative model of Islamic deposit insurance for the Islamic banking system Journal of Islamic Accounting and Business Research Pub Date : 2024-02-27 Burhanuddin Susamto, Akhmad Akbar Susamto
Purpose This paper aims to develop a novel approach to Islamic deposit insurance, specifically addressing the deficiencies in the current prevailing models of Islamic deposit insurance. Design/methodology/approach The analysis in this paper adopts a qualitative content analysis approach to review the existing literature on Islamic deposit insurance and propose a new model. Findings The proposed model
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Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks Journal of Islamic Accounting and Business Research Pub Date : 2024-02-26 Sabrine Cherni, Anis Ben Amar
Purpose This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure
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Waqif preference of waqf-based qardhul hassan financing in Malaysia using a maqāṣid approach Journal of Islamic Accounting and Business Research Pub Date : 2024-02-19 Hanudin Amin, Faizah Panggi, Imran Mehboob Shaikh, Muhamad Abduh
Purpose The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia. Design/methodology/approach Using a maqāṣid approach, this study’s data were drawn from 286 valid usable questionnaires to examine the effects of consumer, family, ummah and humanity factors on the preference. Findings The study found that the said factors
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Expanding financial inclusion participation in Muslim-dominated communities through Islamic finance products (IFP) adoption Journal of Islamic Accounting and Business Research Pub Date : 2024-02-14 Haruna Musa, Nor Hayati Binti Ahmad, Alias Mat Nor
Purpose This study aims to expand the theory of planned behaviour (TPB) to understand determinants of financial inclusion participation behaviour through the mediating effect of Islamic finance product (IFP) adoption. Design/methodology/approach A quantitative research design was deployed using primary data from a survey conducted within the Muslim-dominated regions in Nigeria, which was analysed using
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Comparative analysis of accounting standards in the Islamic banking industry: a focus on financial leasing Journal of Islamic Accounting and Business Research Pub Date : 2024-02-14 Amer Morshed
Purpose This study aims to evaluate Islamic bank compliance with the accounting and auditing organisation for Islamic financial institutions (AAOIFI), assess the impact of multiple accounting standards in Islamic banking, examine the need for private accounting standards and assess international financial reporting standards (IFRS) compatibility with Islamic banking and analyse financial leasing accounting
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The potential of Islamic financing in making financial development more entrepreneurship friendly Journal of Islamic Accounting and Business Research Pub Date : 2024-02-13 Hadia Sohail, Noman Arshed
Purpose Literature has pointed that conventional financial development theories have inconclusive role on motivating new businesses. New ventures often consider the conventional system that passes through risk and provides fixed-interest lending as a burden. Comparatively, Islamic finance contributes using participative and equitable substitute for startups and has a potential in promoting new businesses
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Millennials’ acceptance towards Qard al-hasan: extending Islamic theory of consumer behaviour Journal of Islamic Accounting and Business Research Pub Date : 2024-02-12 Imran Mehboob Shaikh, Hanudin Amin, Nurul Ashiqin
Purpose The purpose of this paper is to look into millennials’ acceptance of Qard al-hasan using the Islamic theory of consumer behaviour (iTCB) in Malaysia. Design/methodology/approach For this study, convenience sampling was used and 203 usable questionnaires were received from the respondents who are millennials and university students. The questionnaire link was distributed via social media platforms
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Macro level literature analysis of Islamic banking and finance in Covid-19 crisis Journal of Islamic Accounting and Business Research Pub Date : 2024-02-09 Muhammad Wajid Raza
Purpose The purpose of this study is to conduct a systematic content review and bibliometric analysis of the current research trends, core concepts and knowledge mapping on the topic Islamic Banking and Finance (IBF) during Covid-19. Apart from highlighting the contributions of prolific authors, prominent institutions and countries, a comprehensive review of a significant number of documents using
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Is Takāful industry fulfilling Maqāṣid al-Shar ī’ ah? The proposition of a new evaluation model using analytic hierarchy process Journal of Islamic Accounting and Business Research Pub Date : 2024-02-05 Rafikul Islam, Kazi Md. Tarique, Siti Salwani Razali
Purpose The Takāful (Islamic insurance) industry operates on the principles of Maqāṣid al-Sharī’ah, and of late, the industry has witnessed significant market growth. The purpose of this study is to develop a performance measurement model based on Maqāṣid al-Sharī’ah to evaluate the performance of Takāful firms. Design/methodology/approach A mixed-method research approach was adopted to conduct the
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Fast, fresh, healthy and halal: a mobile food app recipe for Muslim millennial loyalty Journal of Islamic Accounting and Business Research Pub Date : 2024-01-11 Dwi Suhartanto, David Dean, Hanudin Amin, Aceng Gima Sugiama, Fatya Alty Amalia
Purpose The purpose of this study is to apprise mobile loyalty to halal food purchasing, including food quality, mobile quality, perceived value and satisfaction as its causes, and analyze the halal trust and health risk moderating role on the connections between mobile loyalty and its determinants. Design/methodology/approach A total of 307 responses from millennial Muslims were collected from the
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Intention to buy halal food through the ShopeeFood application on Generation Z Muslims Journal of Islamic Accounting and Business Research Pub Date : 2024-01-09 Juliana Juliana, Annisa Sabilla Limayurid, Fitranty Adirestuty, Ahmad Ajib Ridlwan, Sylva Alif Rusmita, Shafinar Ismail
Purpose This study aims to show the factors that influence the intention of Generation Z Muslims to buy halal food products through ShopeeFood. Design/methodology/approach This study used quantitative methods. The analytical technique used is partial least square-structural equation modeling with 230 respondents as a sample of Generation Z Muslims in West Java, Indonesia. This research was conducted
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Long-run asymmetric effects of financial risks on Sukuk market development: empirical evidence from Malaysia Journal of Islamic Accounting and Business Research Pub Date : 2024-01-09 Siti Nurhidayah Mohd Roslen, Mei-Shan Chua, Rafiatul Adlin Hj Mohd Ruslan
Purpose The purpose of this study is to empirically investigate the asymmetric effects of financial risk on Sukuk market development for a sample of Malaysian countries over the period of 2010–2021. Design/methodology/approach This study refers to the International Country Risk Guide (ICRG) in determining the financial risk factors to be studied in addition to the Malaysia financial stress index (FSI)
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Board characteristics and takaful performance: the moderating role of ownership concentration Journal of Islamic Accounting and Business Research Pub Date : 2024-01-05 Nourhen Sallemi, Ghazi Zouari
Purpose The purpose of this study is to examine the impact of board characteristics (board size, board independence and duality) on the performance of takaful insurance providers with distinguishable muamalah contracts (wakalah and hybrid) moderated by ownership concentration. Design/methodology/approach The sample consists of 30 takaful insurances. The authors divided it into two subsamples: 18 insurance
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Digital risks and Islamic FinTech: a road map to social justice and financial inclusion Journal of Islamic Accounting and Business Research Pub Date : 2023-12-26 Mohammad Alsaghir
Purpose This study aims to map the digital risks for the Islamic finance industry. Since 2010, the financial space has largely shifted from being banking-centric to the entrepreneurship spectrum, benefiting from groundbreaking innovations in computer technology. The problem of Islamic Finance is that it is still within its banking-centric moment that is risk averse leading to financial exclusion. As
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Factors influencing intention to invest in Shariah-compliant social impact bonds in Malaysia Journal of Islamic Accounting and Business Research Pub Date : 2023-12-26 Syed Marwan, Suhaiza Ismail, Engku Rabiah Adawiah Engku Ali, Mohamed Aslam Mohamed Haneef
Purpose The purpose of the paper is twofold. Firstly, this study aims to investigate the factors influencing stakeholders’ intention to invest in Shariah-compliant social impact bonds (SC SIBs) in Malaysia. Secondly, this study compares the differences in the perception of different stakeholders on the importance of the factors. Design/methodology/approach Using the extended theory of planned behaviour
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Dividend policy and shareholders’ wealth. A comparative analysis of Shariah-compliant and noncompliant nonfinancial firms in Pakistan Journal of Islamic Accounting and Business Research Pub Date : 2023-12-25 Saeed Akbar, Shehzad Khan, Zahoor Ul Haq, Muhammad Yusuf Amin
Purpose The purpose of this study is to comparatively analyze the effect of dividend policy on shareholders’ wealth in Shariah-compliant (SC) and noncompliant (NC) nonfinancial firms in Pakistan. Design/methodology/approach All the nonfinancial firms listed on the Pakistan stock exchange have been taken as a sample for 2016–2021. The Karachi Meezan index screening criteria were applied to screen SC
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Impact of accrual and real earnings management on the stock liquidity: the month-of-the-year and Ramadan effects Journal of Islamic Accounting and Business Research Pub Date : 2023-12-20 Allah Karam Salehi, Elham Soleimanizadeh
Purpose The abnormality of the month-of-the-year and Ramadan effects has extensively existed in the stock and other markets. The commercial strategy pattern and the computation of such predictable patterns in the market allow investors to make money. By using anomalies such as the month-of-the-year and the Ramadan effects on earnings management (EM), it is possible to achieve such a goal. This study
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Shariah governance framework for Islamic banking in Pakistan: a critical review and comparison with AAOIFI Journal of Islamic Accounting and Business Research Pub Date : 2023-12-18 Mustanir Hussain Wasim, Muhammad Bilal Zafar
Purpose The study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology/approach It analyzes 16 circulars issued by the State Bank of Pakistan (SBP) since 2002, including three Shariah governance frameworks in 2014, 2015 and
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Shariah-compliant firms and earnings management: do continuation and ethnicity matter? Journal of Islamic Accounting and Business Research Pub Date : 2023-12-15 Karren Lee-Hwei Khaw, Hamdan Amer Ali Al-Jaifi, Rozaimah Zainudin
Purpose This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower earnings management than non-Shariah-certified firms and how often a firm must hold its certification to observe considerably reduced earnings management. This study also explores how senior management ethnic dualism
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How is the halal certification policy implemented? Perspective analysis of small and medium enterprises (SMEs) in Indonesia Journal of Islamic Accounting and Business Research Pub Date : 2023-12-14 Wahyudin Darmalaksana
Purpose This study aims to explore small and medium enterprises (SMEs) acceptance of the halal certification policy in Indonesia, aiming to understand their perspectives and characteristics, as well as the primary considerations of business actors in implementing the policy. This study seeks to provide a comprehensive understanding of SME actors’ views toward halal certification policies, which is
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Developing employee motivation index: McClelland and Maqasid Shariah Journal of Islamic Accounting and Business Research Pub Date : 2023-12-06 Hamdy Abdullah, Fahru Azwa Md Zain, Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin, Nik Hazimi Mohammed Foziah, Muhammad Shahrul Ifwat Ishak
Purpose Many scholars have primarily disregarded employee motivation in the context of Western and Islamic ideas. To better understand employee motivation, this paper aims to explore a novel approach of fusing McClelland’s needs theory (i.e. achievement, power and affiliation) with Maqasid Shariah. Design/methodology/approach This study adopts a theoretical research design. There will be a thorough
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Motivational factors to paying zakat through institutions: a multigroup analysis of urban and suburban muzakki based on digital payment scheme Journal of Islamic Accounting and Business Research Pub Date : 2023-12-04 Sunarsih Sunarsih, Lukman Hamdani, Achmad Rizal, Rizaldi Yusfiarto
Purpose This study aims to empirically explore several factors that encourage muzakki (zakat payers) to pay their zakat through institutions by elaborating on their extrinsic and intrinsic motivations as the composite factors regarding the attitude and intention improvement of muzakki. This study specifically studies zakat payment via digital means and categorizes the muzakki groups into two (urban
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World-class good governance ethics: a key solution to tackle criminal acts in Malaysian public-listed companies Journal of Islamic Accounting and Business Research Pub Date : 2023-12-01 Wan Ahmad Fauzi Wan Husain, Mohamad Reeduan Mustapha, Yudi Fernando, Siti Aisyah Ahmad Zailani
Purpose The purpose of this study is to propose a world-class good governance ethics framework that leads to better corporate performance. ethics among managers, executives and members of the board of directors working in public-listed companies brings grave concern because of the increasing number of criminal acts reported by the Security Commission of Malaysia. Design/methodology/approach This study
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Earnings management practices and effectiveness of auditing mechanisms in Islamic and emerging economies Journal of Islamic Accounting and Business Research Pub Date : 2023-11-29 Ines Kateb, Mouna Youssef
Purpose This paper aims to investigate the impact of audit mechanisms on earnings management (EM) practices in listed Saudi Arabian companies. Specifically, it examines the association between audit committee (AC) characteristics, external audit quality and EM before and after the revision of Saudi Regulations on Corporate Governance (SRCGs) in 2017. Design/methodology/approach The study analyzes a
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Islamic governance and leverage: the interacting role of corporate social responsibility disclosure Journal of Islamic Accounting and Business Research Pub Date : 2023-11-29 Novi Puspitasari, Iman Harymawan, Norazlin Ab Aziz
Purpose This study aims to analyze the relationship between Islamic governance (IG) and leverage and examine the interaction of corporate social responsibility disclosure (CSRD) in the relationship between IG and leverage. Design/methodology/approach This study used 444 observational data comprising Asian, European and African Islamic banks (IBs) and analyzed using the regression analysis method to
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The role of ownership structure, board, and audit committee in corporate social responsibility disclosure: Jordanian evidence Journal of Islamic Accounting and Business Research Pub Date : 2023-11-29 Hanady Bataineh, Amneh Alkurdi, Ala’a Adden Abuhommous, Mohammad Abdel Latif
Purpose This paper aims to explore the extent of corporate social responsibility disclosure (hereafter CSRD) in Jordan and also examine whether ownership structure, board of directors and audit committee characteristics influence CSRD. Design/methodology/approach The extent of CSRD is measured by constructing a CSRD index for industrial firms listed on the Amman Stock Exchange from 2016 to 2021. Panel
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Islamic vs. conventional banking: what about the efficiency during coronavirus? Journal of Islamic Accounting and Business Research Pub Date : 2023-11-28 Amal Bakour
Purpose The aim of this paper is to investigate and to measure the efficiency of Islamic banks through a comparative study with their conventional counterparts during the coronavirus period for the case of MENA region. Design/methodology/approach Indeed, this study will use the parametric method for a panel of 92 banks, including 27 Islamic banks and 65 conventional banks, over a ten-year period (2012–2021)
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Effects of oil price uncertainty on corporate investment of Islamic stocks: evidence from the extreme event of Covid-19 pandemic Journal of Islamic Accounting and Business Research Pub Date : 2023-11-28 Muhammad Tariq Khan, Abdul Rashid, Mushtaq Hussain Khan, Asif Zaman, Shahid Ali
Purpose This paper aims to examine the effects of oil price uncertainty on corporate investment of Islamic stocks during the COVID-19 pandemic. Design/methodology/approach The study uses a panel data set that covers 398 listed Islamic stocks from seven major Asia Pacific countries over the period of five years from 2017 to 2021, yielding 1,990 observations. Specifically, this paper investigates the
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Bank diversification, stability and oil price in MENA region Journal of Islamic Accounting and Business Research Pub Date : 2023-11-28 Sirajo Aliyu, Ahmed Rufa′i Mohammad, Norazlina Abd. Wahab
Purpose This study aims to empirically investigate the impact of oil prices, political instability and changes in stability on the bank diversification of the two types of banking systems in the Middle East and North African (MENA) countries. Design/methodology/approach The study uses bank diversification, stability measurement of probability of default and Zscore by adopting the generalised method
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Institutional work for IFRS adoption: the case of IFRS 17 insurance contract for Islamic insurance in Malaysia Journal of Islamic Accounting and Business Research Pub Date : 2023-11-23 Ersa Tri Wahyuni, Zubir Azhar, Novy Fajriati
Purpose The global insurance industry has implemented International Financial Reporting Standards (IFRS) 17 insurance contracts effective from January 1, 2023. The Islamic insurance (Takaful) industry would find itself at a crossroads if IFRS 17 should also be adopted for Takaful contracts. This paper aims to explore the process of IFRS 17 adoption for Takaful contracts in Malaysia and the implementation
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Prominent scholars in Islamic economics and allied disciplines: a bibliometric review Journal of Islamic Accounting and Business Research Pub Date : 2023-11-21 Mohamed Aslam Akbar, Mohamed Asmy Mohd Thas Thaker, Mustafa Omar Mohammed, Nik Hziman Nik Mat, Hassanuddeen Abd.Aziz
Purpose The purpose of this study is to address the lack of a proper database or finding system for scholars of Islamic economics (IE), as well as the dearth of literature on bibliographic search and trend analyses of scholars in this field. This study aims to adopt a bibliometric review of the bibliography of experts in IE and scholars in disciplines allied to IE. Design/methodology/approach This
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An analysis of housing affordability in Malaysia: random effect approach Journal of Islamic Accounting and Business Research Pub Date : 2023-11-21 Hafirda Akma Musaddad, Selamah Maamor, Zairy Zainol
Purpose The purpose of this study paper is to highlight certain related barriers and issues of housing affordability and examine the factors that influence housing affordability in Malaysia. Design/methodology/approach This study used panel data including several variables, namely, household expense, population, home financing, interest rate, inflation rate (IF) and rental rate (RR). The regression
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An analysis of zakat disclosure in Islamic banks Journal of Islamic Accounting and Business Research Pub Date : 2023-11-17 Moutaz Abojeib, Mohammad Ghaith Mahaini, Mhd Osama Alchaar
Purpose This paper aims to investigate the zakat disclosure of Islamic banks at the global level. It is important for depositors and shareholders of Islamic banks to know whether the bank is paying zakat on their behalf or not. Additionally, disclosing the calculation method used is also necessary to eliminate uncertainties resulting from ambiguous reporting that can mislead the stakeholders. This
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Sharia governance and organizational performance in zakat management organization: evidence from Indonesia Journal of Islamic Accounting and Business Research Pub Date : 2023-11-17 Faris Shalahuddin Zakiy, Falikhatun Falikhatun, Najim Nur Fauziah
Purpose This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021. Design/methodology/approach This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance
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The interconnectivity between Islamic financial literacy and financial sustainability: evidence from Muslim micro-entrepreneurs in Malaysia Journal of Islamic Accounting and Business Research Pub Date : 2023-11-17 Nik Hadiyan Nik Azman, Abdul Hadi Zulkafli, Tajul Ariffin Masron, Abdul Rahman Abdul Majid
Purpose Financial illiteracy could pose a significant challenge to micro-entrepreneurs. There is a pressing need to foster financial literacy;, therefore, the purpose of this study is to examine particularly how Islamic financial literacy may enhance their businesses toward achieving financial sustainability. Design/methodology/approach This study uses quantitative methods. Three hundred (300) questionnaires
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Behaviour determinants of two Muslims classes towards cash waqf for productive purposes: explanation from Indonesia Journal of Islamic Accounting and Business Research Pub Date : 2023-11-17 Rindawati Maulina, Wawan Dhewanto, Taufik Faturrahman
Purpose This paper aims to investigate the behaviour determinants towards cash waqf for productive purposes between two different classes of Muslims: the upper-middle class and the lower-middle class. Design/methodology/approach Under the Theory of Planned Behavior framework, this study modified previous literature to investigate the determinants of two Muslim classes’ behaviour towards cash waqf for
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Digitalization and sustainable development goals in emerging Islamic economies Journal of Islamic Accounting and Business Research Pub Date : 2023-11-09 Issam Tlemsani, Asif Zaman, Mohamed Ashmel Mohamed Hashim, Robin Matthews
Purpose This study examines the intersection of emerging Islamic economies and the digital economy in the context of the United Nations sustainable development goals (UN SDGs). This study aims to investigate the opportunities, challenges and barriers faced by emerging Islamic economies in the context of the digital economy. It specifically focuses on how these economies can contribute to the achievement
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Modeling dependence structure between green sukuk spread in Malaysia and the uncertainty factors before and during the COVID-19 pandemic Journal of Islamic Accounting and Business Research Pub Date : 2023-11-06 Fatma Hariz, Taicir Mezghani, Mouna Boujelbène Abbes
Purpose This paper aims to analyze the dependence structure between the Green Sukuk Spread in Malaysia and uncertainty factors from January 1, 2017, to May 23, 2023, covering two main periods: the pre-COVID-19 and the COVID-19 periods. Design/methodology/approach This study contributes to the current literature by explicitly modeling nonlinear dependencies using the Regular vine copula approach to
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Mataram mosques management: intention to place mosque funds in Islamic banks Journal of Islamic Accounting and Business Research Pub Date : 2023-11-03 Lalu Rizky Adriansyah, Aisyah As-Salafiyah
Purpose This study aims to examine idle funds in mosques in Mataram City and analyze the intentions of the mosque chairman to place mosque funds in Sharia banks. Six variables are used to analyze the intention; attitudes, subjective norms, behavioral control, sharia financial literacy, sharia banking knowledge and the responsibility of the management for the trust of the society. Design/methodology/approach
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Efficiency and performance of Islamic banks amid COVID-19 Journal of Islamic Accounting and Business Research Pub Date : 2023-11-02 Lan-Huong Nguyen, Tu D.Q. Le, Thanh Ngo
Purpose This paper aims to investigate the efficiency and performance of the Islamic banking industry amid the COVID-19 pandemic. Design/methodology/approach The authors used a two-stage data envelopment analysis to first estimate the efficiency of 78 Islamic banks (IBs) across 15 countries for the 2005–2020 period (a total of 782 bank-year observations) and then to examine their determinants, including
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An Islamic cultural analysis of managerial decision-making Journal of Islamic Accounting and Business Research Pub Date : 2023-11-01 Marwan N. Al Qur’an
Purpose The purpose of this paper is to review and analyze assumptions and the appropriateness of the most dominant strategic decision-making theories within the Islamic cultural context as an attempt to develop an Islamic decision-making framework. Design/methodology/approach This paper adopted the integrative literature review approach as a research method (Torraco, 2005). This method allows the
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Islamic versus conventional financial market: a meta-literature review of spillover effects Journal of Islamic Accounting and Business Research Pub Date : 2023-10-31 Siong Min Foo, Nazrul Hisyam Ab Razak, Fakarudin Kamarudin, Noor Azlinna Binti Azizan, Nadisah Zakaria
Purpose This study comprehensively aims to review the key influential and intellectual aspects of spillovers between Islamic and conventional financial markets. Design/methodology/approach The study uses the bibliometric and content analysis methods using the VOSviewer software to analyse 52 academic documents derived from the Web of Sciences (WoS) between 2015 and June 2022. Findings The results demonstrate
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The impact of material internal control weaknesses, institutional ownership and managerial ownership on future-oriented disclosure: evidence from Islamic economy Journal of Islamic Accounting and Business Research Pub Date : 2023-10-30 Arash Arianpoor, Imad Taher Lamloom, Hameed Mohsin Khayoon, Ali Shakir Zaidan
Purpose This study aims to assess the effect of material internal control weaknesses (MICW) on the relationship between ownership structures and future-oriented disclosure. Design/methodology/approach A total number of 197 firms were assessed in this study during 2014–2021. Two measures were used for MICW. First, the number of existing MICW was assessed in independent auditors’ reports. In Iran, the
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Upper-middle-class Muslim characteristics on cash waqf (Islamic endowment) participation for productive purposes: does one-fits-all strategy still works? Journal of Islamic Accounting and Business Research Pub Date : 2023-10-30 Rindawati Maulina, Wawan Dhewanto, Taufik Faturrahman
Purpose To better understand the characteristics of Indonesian Muslims, this study uses cluster analysis to group upper-middle-class Muslims based on psychographic variables related to participation in cash waqf for productive purposes. Design/methodology/approach This study used mixed methods to build and analyse the segmentation of upper-middle-class Muslims towards cash waqf and propose scenarios
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Women empowerment in Africa: can we rely on Islamic finance? Journal of Islamic Accounting and Business Research Pub Date : 2023-10-30 Armand Mboutchouang Kountchou, Ali Haruna, Honoré Tekam Oumbé, Muhamadu Awal Kindzeka Wirajing
Purpose The purpose of this paper is to examine the effects of Islamic finance on women empowerment in Africa between the periods of 1975 and 2021. Design/methodology/approach This paper uses secondary data for 27 African countries obtained from the World Development Indicators, World Population Review and the Varieties of Democracy databases. Four dimensions of women empowerment, namely, economic
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Behavioral and Islamic economics critique mainstream views on unemployment: a joint perspective Journal of Islamic Accounting and Business Research Pub Date : 2023-10-25 Ekrem Yilmaz
Purpose This study aims to discuss the behavioral economics and Islamic economic joint criticisms against the conceptual and economic political view of the mainstream. Design/methodology/approach The purpose of this study is to examine the effectiveness of mainstream economic policies in addressing unemployment. Furthermore, it critically assesses the mainstream perspective on unemployment within the
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Covid-19 and stock markets’ response in MENA countries Journal of Islamic Accounting and Business Research Pub Date : 2023-10-20 Taha Almarayeh
Purpose Motivated by the rapid spread of the COVID-19 outbreak in the world, this study aims to explore the stock markets’ response toward it in the Middle East and North Africa (MENA) countries. Design/methodology/approach Ordinary least squares (OLS) regressions were used to analyze the association between the COVID-19 outbreak and stock market returns. The author made use of a panel data set, including
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Linkages between capital, bank financing and economic growth: the case of Islamic and conventional banks from a panel of Muslim countries Journal of Islamic Accounting and Business Research Pub Date : 2023-10-19 Mohamed Ghroubi
Purpose This study aims to examine the triple relationship between capital regulation, banking lending and economic growth in a dual markets. Specifically, the author seeks to explore how changes in capital regulation can impact banking lending practices and subsequently influence economic growth, while also investigating the reciprocal effects of banking lending on economic growth. Design/methodology/approach
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Stock liquidity, future investment and future investment efficiency in an emerging economy: investigating the moderator role of financial constraints Journal of Islamic Accounting and Business Research Pub Date : 2023-10-19 Arash Arianpoor, Nahid Mohammadbeikzade
Purpose This study aims to investigate the relationship between stock liquidity, future investment, future investment efficiency and the moderating effect of financial constraints. Design/methodology/approach To serve the purpose of the study, the data of 178 companies listed on the Tehran Stock Exchange in 2012–2017 were examined. In this research, two Amihud liquidity and stock trading turnover measures
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Analyzing investor types and marketing strategies for sukuk: insights from preference similarity theory and protection motivation theory Journal of Islamic Accounting and Business Research Pub Date : 2023-10-16 Ekrem Yilmaz
Purpose The purpose of this paper is to examine the applicability of Preference Similarity Theory (PST) and Protection Motivation Theory (PMT) in identifying the target audience and developing effective marketing strategies, particularly in non-Muslim countries, to increase the market growth and reach of sukuk to broader investor groups and provide recommendations for such strategies. Design/methodology/approach
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Capital requirements – risk taking/stability nexus during the global financial crisis and COVID-19: international evidence of Islamic banks Journal of Islamic Accounting and Business Research Pub Date : 2023-10-17 Xiao Ling Ding, Razali Haron, Aznan Hasan
Purpose This study aims to determine how Basel III capital requirements affect the stability of Islamic banks globally during the global financial crisis and the COVID-19 pandemic. Design/methodology/approach The secondary data for all Islamic banks worldwide from 2004 to 2021 is obtained from the FitchConnect database. The main technique was a two-step generalized method of moment (GMM) system, and
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Three-way interaction moderation model of legal origin in strengthening the role of firm characteristics in choice of sukuk type Journal of Islamic Accounting and Business Research Pub Date : 2023-10-13 Datien Eriska Utami
Purpose This study aims to learn how a three-way interaction moderation model is used to analyse the role of country-specific characteristics, in the form of the implementation of Sharia law and legal origin in a particular country, in the choice of sukuk type. Design/methodology/approach The firm profitability and firm leverages of sukuk issuer are used as the firm characteristics that can influence
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Democratizing Islamic home financing and reimagining fractional homeownership model: a conceptual framework via big data and blockchain technology Journal of Islamic Accounting and Business Research Pub Date : 2023-10-09 Rosylin Mohd Yusof, Zaemah Zainuddin, Hafirda Akma Bt Musaddad, Siti Latipah Harun, Mohd Aamir Adeeb Abdul Rahim
Purpose This paper aims to propose a model for democratization of Islamic home financing to tackle the issue of sustainability of homeownership affordability. Design/methodology/approach A conceptual framework and fractional equity model (FEM) are developed to incorporate big data analytics, artificial intelligence and blockchain technology in an ecosystem for affordability and sustainability of homeownership
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Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes: an international evidence Journal of Islamic Accounting and Business Research Pub Date : 2023-10-05 Syaima Binti Adznan, Zulkarnain Bin Muhamad Sori, Shamsher Mohamad
Purpose The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) regimes over a seven-year period (2012–2018). Design/methodology/approach A self-developed checklist was developed to measure
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Business process model for “crowdfunding cash waqf model” Journal of Islamic Accounting and Business Research Pub Date : 2023-10-03 Meshari Al-Daihani, Khadar Ahmed Dirie, Md. Mahmudul Alam, Ahmad Sufian Abdullah
Purpose Cash waqf is a powerful financial instrument that deals with the issue of liquidity constraints in waqf institutions. While there are several models of cash waqf operating in different countries, there is increasing demand for innovative cash waqf models, especially within the financial technology context. This paper aims to propose a practical alternative model of funding for waqf institutions
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A bibliometric analysis of halal tourism: future research agenda Journal of Islamic Accounting and Business Research Pub Date : 2023-09-29 Lalu Supardin, Mohammad Suyanto, Anas Hidayat, Tony Wijaya
Purpose Over the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this study is to conduct a bibliometric analysis related to halal tourism based on the results of empirical research studies that have been published. Design/methodology/approach The approach in this study uses a systematic