Journal of Islamic Accounting and Business Research: Volume 12 Issue 8

The role of financial factors and non-financial factors on corporate bond and sukuk rating Indonesia

Nisful Laila, Sylva Alif Rusmita, Eko Fajar Cahyono, W.N.W. Azman-Saini

This study aims to analyze the determinants of ratings of corporate bonds and sukuk issued by firms listed on the Indonesia Stock Exchange (IDX) for the 2013–2019 period.

Risk sharing vs risk shifting: a comparative study of Islamic banks

Sunil Khandelwal, Khaled Aljifri

This study aims to compare the use of risk-sharing and risk-shifting contracts (RSFCs) in Islamic banks using a triple grouping of conservative, moderate and liberal Islamic banks…

“Sub-debt trap”: a real effect of an ill-design adoption of basel accord in the Bangladeshi banking industry

A.K.M. Kamrul Hasan, Yasushi Suzuki

The purpose of this paper is to investigate the impact of basel accord on the Bangladeshi bank performance including Islamic banks and the role of subordinated debt (sub-debt) as…

Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks

Anna Che Azmi, Romzie Rosman, Normah Omar

The purpose of this study is to understand the reasons behind the different patterns of Sharīʿah non-compliant income (SNCI) disclosures amongst Islamic banks and, in particular…

Islamic finance and economic growth nexus: an empirical evidence from Southeast Asia using dynamic panel one-step system GMM analysis

Mohammed Ayoub Ledhem, Mohammed Mekidiche

This paper aims to empirically explore the nexus between Islamic finance and economic growth across Southeast Asia based on the perception of the endogenous growth model.

Can Islamic work ethics encourage knowledge-sharing behaviors? The role of job embeddedness and organizational identification

Suryani Suryani, Budi Sudrajat, Hendryadi Hendryadi, Amelia Oktrivina, Hafifuddin Hafifuddin, Zulfikar Ali Buto

This study aims to examine the relationship between Islamic work ethics (IWE), job embeddedness and knowledge-sharing behaviors. It also tested the mediating effects of job…

Corporate social responsibility in Islamic banks: to which extent does Abu Dhabi Islamic bank comply with the global reporting initiative standards?

Elias Abu Al-Haija, Mohamed Chakib Kolsi, Mohamed Chakib Chakib Kolsi

The purpose of this case study is to explore whether Abu Dhabi Islamic Bank (ADIB) complies with the Global Reporting Initiative Standards in terms of corporate social…