Journal of Islamic Accounting and Business Research: Volume 9 Issue 4

A Bourdieusian perspective in exploring the emergence and evolution of the field of Islamic microfinance in Indonesia

Wuri Handayani, Roszaini Haniffa, Mohammad Hudaib

Microfinance institutions (MFIs), including Islamic microfinance institutions (IMFIs) in Muslim countries, have spread across the globe and transformed into a new industry…

Do Islamic rural banks consider Islamic morality in assessing credit applications?

Mahfud Sholihin, Ahmad Zaki, Aviandi Okta Maulana

This study aims to investigate whether Islamic morality is considered by Islamic rural banks in credit application assessments.

Does prospectus information matter in IPO pricing?

Rasidah Mohd-Rashid, Mansur Masih, Ruzita Abdul-Rahim, Norliza Che-Yahya

The purpose of this study is to identify selected information from the prospectus that might signal the initial public offering (IPO) offer price.

Shariah-compliant status and IPO oversubscriptions

Ahmad Hakimi Tajuddin, Nur Adiana Hiau Abdullah, Kamarun Nisham Taufil Mohd

The purpose of this paper is to examine the impact of Shariah-compliant status on oversubscription of initial public offerings (IPOs) in Malaysia. It is believed that the Shariah…

The compliance of disclosure with AAOIFI financial accounting standards: A comparison between Bahrain and Qatar Islamic banks

Jabir Al-Sulaiti, A.A. Ousama, Helmi Hamammi

This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’…

Sukuk announcement effects during financial crisis: the case for Indonesia

Ziyaad Mahomed, Shamsher Ramadilli, Mohamed Ariff

The effects of capital-raising announcements have long been used as an indicator of increased shareholder wealth (Brown and Warner, 1985). Studies on bond announcements, for…

Deposits structure, ownership concentration and corporate governance disclosure in GCC Islamic banks: Empirical evidence

Rihab Grassa

This paper aims to assess the effects of deposits structure and ownership structure on the GCC Islamic banks’ corporate governance disclosure (CGD) practices.

Comparative compliance status of AAOIFI and IFSB standards: An empirical evidence from Islami Bank Bangladesh Limited

Md. Hafij Ullah, Ruma Khanam, Tabassum Tasnim

This paper aims to examine the compliance status of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standards-1 and Islamic…

Towards Islamic Accounting Anthropology: How secular anthropology reshaped accounting in Indonesia

Aji Dedi Mulawarman, Ari Kamayanti

The purpose of this study is to shed light on how accounting, which has been recognised as a contributor to the modernity problem, has been influenced by secular anthropology…

The analysis of the effect of Islamic financing and labor relationship development toward nonperforming financing in Islamic banks

Muhammad Bahrul Ilmi

The purpose of this study is to examine the effect of Islamic financing (IF) and labor relationship development (LRD) toward nonperforming financing (NPF) in Islamic banks. This…