Journal of Islamic Accounting and Business Research: Volume 13 Issue 7

Related party disclosures in financial reporting for Islamic banks

Abdul Rafay

The purpose of this study is to determine the impacts of related party transactions on the performance of Islamic banks in Pakistan. In addition, this study aims to determine…

Effects of demographic factors on women’s participation in the Islamic microfinance scheme: an analysis using the theory of bounded rationality

Mohammad Ali Ashraf

The purpose of this paper is to identify the factors that influence the individual bounded rationality of the rural poor toward participation in borrowing from rural development…

How much can Saudi corporations benefit from cause-related marketing? Insights from exploring the charitable incentives of Saudi consumers

Fadye Al-Fayad

This study aims to explain the impact of donations to a charity, company-cause fitting, corporate reputation, corporate philanthropic involvement and message content on Saudi…

The issuance of sukuks in China: prospects and challenges

Tiezheng Yang

This paper aims to conduct a detailed analysis of the feasibility of issuing sukuk in China and examine the regulatory issues related to the issuance of sukuk in China.

Shariah vs non-shariah IPO underpricing: evidence from Indonesia Stock Exchange

Syafiq Mahmadah Hanafi, Mamduh M. Hanafi

This study aims to investigate the effect of shariah status on initial public offering (IPO) underpricing, long-term performance and relationship between short-term and long-term…

Halal tourism and coronavirus: understanding the influence of halal reputation and fear of COVID-19 on tourist’s revisit intention

Yunia Wardi, Okki Trinanda

The existing halal tourism literature has paid insufficient attention in discussing the COVID-19 protocol as a marketing strategy tool for tourism managers. The COVID-19 protocol…

The components of intellectual capital and organisational performance in waqf institutions: evidence from Algeria based on structural equation modelling

Abdelkader Laallam, Burhan Uluyol, Salina Kassim, Engku Rabiah Adawiah Engku Ali

The purpose of this paper is to investigate the relationship between the sub-components of intellectual capital and organisational performance in waqf institutions in Algeria.