Journal of Islamic Accounting and Business Research: Volume 10 Issue 5

Risk and returns in Shari’ah-compliant cross-section stocks: evidence from an emerging market

Muhammad Hanif, Abdullah Iqbal, Zulfiqar Shah

This study aims to understand and document the impact of market-based – market returns and momentum – as well as firm-specific – size, book-to-market (B/M) ratio…

Does Islam impede development? A critical analysis

Yusuf Sidani

This paper aims to investigate the relationship between Islam and economic underdevelopment that characterizes many Muslim societies. It examines the Weberian thesis regarding…

The derivation of Shariah risk in Islamic finance: a theoretical approach

Nurul Syazwani Mohd Noor, Muhammad Hakimi Mohd. Shafiai, Abdul Ghafar Ismail

This paper aims to propose a derivation of Shariah risk from both the Islamic finance theory and theory of contracts in Islamic law. Specifically, it deliberates the derivation of…

Liquidity in the UAE Islamic banks

Suzanna ElMassah, Ola AlSayed, Shereen Mostafa Bacheer

The purpose of this study is to investigate the main factors that affect liquidity risk in the UAE Islamic banks.

Interest-free microfinance in India: A case study of Sanghamam multistate cooperative credit society

Wasiullah Shaik Mohammed, Khalid Waheed

The purpose of this study is to understand the operations of interest-free microfinance institutions, find the issues and recommend possible solutions in the Indian context.

The influences of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting

Yunita Awang, Abdul Rahim Abdul Rahman, Suhaiza Ismail

This study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim…

Informational role of ownership concentration: evidence from the Casablanca stock exchange

Omar Farooq, Khondker Aktaruzzaman

The purpose of this paper is to provide empirical evidence on the informational role played by ownership concentration.

Linking governance qualities and stewardship attributes: findings from Malaysian takaful operators

Amirul Afif Muhamat, Ronald McIver

As custodians of takaful contributors’ tabarru’ (donation) funds, takaful operators are expected to fulfil a stewardship role propagated under the precepts of Islam. The purpose…

Impact of shariah-compliant status on firms’ decision to practice forex hedging

Ruzita Abdul-Rahim, Adilah A. Wahab, Nor Amalina Yusoff

The purpose of this paper is to investigate whether the shariah-compliant status of the firms negatively influences their use of foreign exchange hedging instruments.

The productivity of GCC Islamic and conventional banks after Basel III announcement

Mohammad Alsharif, Annuar Md. Nassir, Fakarudin Kamarudin, M.A. Zariyawati

This study aims to analyse Gulf Cooperation Council (GCC) Islamic and conventional banks’ productivity and to investigate the impact of Basel III on their productivity change…