Journal of Islamic Accounting and Business Research: Volume 11 Issue 9

Subject:

Table of contents

Investment account holders’ market discipline in GCC countries

Imene Guermazi

The purpose of this study is to investigate the two components of market discipline, investment account holder (IAH) monitoring and the consequent reaction of the Islamic banks in…

Competition between conventional and Islamic banks in Malaysia revisited

Rafik Harkati, Syed Musa Alhabshi, Salina Kassim

This paper aims to assess the nature of competition between conventional and Islamic banks operating in Malaysia. It is an effort to enrich the existing literature by offering an…

1128

Profit- and loss-sharing impact on Islamic bank liquidity in GCC countries

Khoutem Ben Jedidia

The purpose of this paper is to empirically assess the impact of the principle of profit- and loss-sharing (PLS) on the exposure to liquidity risk of Islamic banks in Gulf…

The impact of the Shariah Board’s characteristics on the financial soundness of Islamic banks

Afef Khalil, Neila Boulila Taktak

The purpose of this study is to examine the relationship between corporate governance and financial soundness of Islamic banks. Precisely, this study examines the Shariah Board’s…

Alternative measures for predicting financial distress in the case of Malaysian Islamic banks: assessing the impact of global financial crisis

Mehmet Asutay, Jaizah Othman

The global financial crisis of 2008 still has an impact on the financial systems around the world, for which funding liquidity has been mentioned as one of the main concerns…

Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks

Sherif El-Halaby, Hesham Albarrak, Rihab Grassa

The economic consequence for adopting accounting standards is one of the growing and valuable topics in accounting research. The purpose of this paper is to address the question…

Motivating factors for consumers to participate in takāful: a survey by Indian insurance policyholders

Syed Ahmed Salman, Rusni Hassan

The purpose of this study is to examine the perception and acceptability of insurance policyholders to introduce takāful in India. The primary focus of this research is insurance…

Screening of Murabaha business process through Quran and hadith: a text mining analysis

Issam Tlemsani, Farhi Marir, Munir Majdalawieh

This paper revolves around the usage of data analytics in the Qur’an and Hadith through a new text mining technique to answer the main research question of whether the activities…

Instruments for investment protection when structuring Islamic venture capital

Abdul-Jalil Ibrahim, Monzer Kahf

This paper aims to explore how Sharīʿah-compliant instruments can be used to protect investments and attract investors to Islamic venture capital (IVC). Equity investments in…

Risk management and corporate governance failures in Islamic banks: a case study

Salah Alhammadi, Simon Archer, Mehmet Asutay

The purpose of this paper is to show how the choice and ongoing evaluation of a firm’s business model, as a matter of strategic guidance, are key aspects of corporate governance…

1439

Developing a sustainable model of Waqf-based Takaful for flood victims in Malaysia

Marhanum Che Mohd Salleh, Siti Salwani Razali, Nan Nuhidayu Megat Laksana, Nor Azizan Che Embi, Nurdianawati Irwani Abdullah

Given the scarcity of Takaful products to provide financial preparation for flood victims, this study aims to propose an alternative Takaful model based on Waqf principle for the…

1385

The effects of regulation and supervision on the risk-taking behaviour of Islamic banks

Mehmet Asutay, Yusuf Ayturk, Ercument Aksak

This study examines the impact of the regulatory and supervisory environment on the risk-taking behaviour of Islamic banks. The impact of the heterogeneous nature of the banking…

Stock market volatility and exchange rate movements in the Gulf Arab countries: a Markov-state switching model

Ngo Thai Hung

This paper aims to investigate the dynamic linkage between stock prices and exchange rate changes for the Gulf Arab countries (Kuwait, Qatar, Saudi Arabia and United Arab Emirates…

Does capital adequacy ratio influence risk-taking behaviour of conventional and Islamic banks differently? Empirical evidence from dual banking system of Malaysia

Rafik Harkati, Syed Musa Alhabshi, Salina Kassim

The purpose of this study is to investigate the influence of capital adequacy ratio (CAR) prescribed in Basel III on the risk-taking behaviour of Islamic and conventional…

Strategic pricing by Islamic banks and the impact on customer satisfaction and behavioral intention

Ali Rama

The study aims to capture customers’ different price expectations by constructing a multidimensional price perception in Islamic banking setting and the impact on customer…

Time value of money in Islamic accounting practice: a critical analysis from maqāṣid al-Sharī‘ah

Ahmad Baehaqi, M. Nur A. Birton, Fahmi Ali Hudaefi

This paper aims to critically analyse the application of present value (PV) practised in the concept of time value of money (TVM) from the perspective of maqāṣid al-Sharī‘ah…

1198

Toward new strategies of Islamic financial products development

Walid Mansour

This paper aims to propose a conceptual framework for the assessment of Islamic financial products’ development.

The bibliometric analysis of Islamic banking and finance

Paolo Pietro Biancone, Buerhan Saiti, Denisa Petricean, Federico Chmet

Islamic banking and finance (IBF) have been the subject of central scientific interest, as demonstrated by the significant increase in publications on the subject in recent years…

1068

A meta-crisis banking efficiency study in the MENA region

Ioannis Anagnostopoulos, Emmanouil Noikokyris, George Giannopoulos

The purpose of this paper is to comparatively examine the cost and the overlooked revenue efficiency of Islamic and commercial banks in the aftermath of the crisis, operating in…

Lending cyclicality in dual banking system: empirical evidence from GCC countries

Zied Saadaoui, Hichem Hamza

The purpose of this paper is to check if there is a procyclical lending behaviour in dual banking systems of the Golf Cooperation Council (GCC) countries. The study also tries to…

The role of maqasid al-Shariʿah in applying fiqh muamalat into modern Islamic banking in Malaysia

Muhammad Shahrul Ifwat Ishak, Fathullah Asni

This paper aims to explore the practical role of maqasid al-Shari’ah in applying fiqh muamalat to the reality of modern banking practices. As the modern financial environment is…

2306

Effects of focus versus diversification on bank risk and return: evidence from Islamic banks’ loan portfolios

Lama Tarek Al-kayed, Khaoula Chaffai Aliani

The purpose of this paper is to investigate the effect of a focus loan strategy on Islamic banks’ (IB) performance in three areas: sectoral, geographic and the type of Islamic…

The (mis)use of al-Hilah (legal trick) and al-Makhraj (legal exit) in Islamic finance

Edib Smolo, Abubakar Muhammad Musa

The purpose of this paper is to discuss the concepts of hilah (legal stratagem or legal trick) and makhraj (legal exit) and to examine their relevance and application in the…

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Cover of Journal of Islamic Accounting and Business Research

ISSN:

1759-0817

Online date, start – end:

2010

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Dr Mohammad Hudaib
  • Prof Roszaini Haniffa