Journal of Islamic Accounting and Business Research: Volume 11 Issue 4

Accounting for corruption within Islamic countries

Mohammad Hudaib

Despite the growing literature on corruption, little is known about what is happening in most Islamic countries. Hence, the purpose of this paper is to argue that focussing on the…

The capital structure decisions of Islamic banks in the GCC

Sayed Hashem Al-Hunnayan

This study aims to find the determinants of the capital structure of Islamic banks in the Gulf Cooperation Council countries (GCC). The uniqueness of the case of Islamic banks…

Foreign directors and corporate governance in Islamic banks

Ali R. Almutairi, Majdi Anwar Quttainah

The purpose of this paper is to examine whether foreign directors’ influence on opportunistic behavior among managers varies between Islamic banks (IBs) and conventional banks…

Pricing efficiency of Saudi exchange traded funds (ETFs)

Fahad Almudhaf, Bader Alhashel

This paper aims to investigate the pricing efficiency of Saudi Sharia-compliant (i.e. Islamic) exchange-traded funds (ETFs).

Integration of Islamic capital market in ASEAN-5 countries: Preliminary evidence for broader benefits from the post-global financial crisis

Ibnu Qizam, Misnen Ardiansyah, Abdul Qoyum

The purpose of this study is to investigate the nature and integration of Islamic stock markets across the Association of Southeast Asian Nations (ASEAN-5) countries for economic…

The application of venture capital strategies to musharakah financing

Aisyah Abdul Rahman, Shifa Mohd Nor, Mohd Fadzli Salmat

This paper aims to explore the strategies used by venture capital (VC) firms in assisting entrepreneurs who have business potential but lack capital. The study also aims to…

Shari’a corporate governance disclosure of Malaysian IFIS

Nurul Ain Shahar, Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin

This paper aims to examine the extent of the Shari’a corporate governance disclosure in the annual report of Islamic financial institutions (IFIs) in Malaysia to determine the…

Information content and informativeness of the analyst report in Malaysia: Evidence from Sharīʿah-compliant shares

Hassanudin Mohd Thas Thaker, Azhar Mohamad, Nazrol Kamil Mustaffa Kamil, Jarita Duasa

This paper aims to investigate the value of information content and informativeness of the analyst report for Sharīʿah-compliant shares in Malaysia.

Corporate social responsibility of Islamic banks: Malaysian practitioners’ outlook

Wan Noor Hazlina Wan Jusoh, Uzaimah Ibrahim

The purpose of this paper is to investigate Malaysian practitioners’ general perspective on corporate social responsibility (CSR) of Islamic banks and their views on having a…

Portfolio selection in Asia/Pacific region-Islamic markets

Muhammad Hanif

Islamic capital markets, i.e. ICMs, featured as socially responsible investments, less levered and more reflective of the real sector, are a recent development in financial…

Education strategy misfit, board effectiveness and Indonesian Islamic bank performance

Rahma Wijayanti, Vera Diyanty, Sugiyarti Fatma Laela

This study aims to provide empirical evidence on the contingency factors that affect the implementation of education strategies and the impact of education strategy misfit on the…