Journal of Islamic Accounting and Business Research: Volume 7 Issue 4

Developing cash waqf model as an alternative source of financing for micro enterprises in Malaysia

Mohamed Asmy Bin Mohd Thas Thaker, Mustafa Omar Mohammed, Jarita Duasa, Moha Asri Abdullah

This paper aims to attempt to offer a viable alternative model of source of financing which is known as integrated cash waqf micro enterprises investment (ICWME-I) model for micro…

Performance of shariah-compliant firms and non-shariah-compliant firms in the MENA region: Which is better?

Omar Farooq, Amal Alahkam

This paper aims to document the relative performance of non-financial shariah-compliant firms and non-financial non-shariah-compliant firms in the MENA (Morocco, Egypt, Saudi…

Customer perception regarding Sharī‘ah compliance of Islamic banking sector of Pakistan

Lutfullah Saqib, Muhammad Aitisam Farooq, Aliya Mueen Zafar

This paper aims to analyze the impact of Sharī‘ah compliance perception on customer satisfaction in Islamic banking sector of Pakistan.

Discovering perceptions of Muslim consumers toward the ICRIC Halal logo

Mahdi Borzooei, Maryam Asgari

The purpose of this study is to explore the perceptions of Muslim consumers on the Islamic Chamber Research & Information Center (ICRIC) Halal logo. In particular, the paper…

The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region

Hounaida Mersni, Hakim Ben Othman

The purpose of this paper is to examine whether corporate governance mechanisms affect the reporting of loan loss provisions by managers in Islamic banks in the Middle East region.

Revisiting estimation methods of business zakat and related tax incentives

Mohammed Obaidullah

Available zakat accounting standards as well as the laws governing business zakat suggest that the adjusted net working capital or the adjusted growth capital of a business may be…