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This study aims to investigate differences between Islamic and conventional banks in Pakistan with respect to their operational efficiency, liquidity risk and asset quality. Importantly, in addition to full-fledged Islamic and conventional banks, this study also investigates a more recently emerged breed of hybrid banks, i.e. Islamic divisions of conventional banks.

Data for the period 2011–2020 was collected from financial reports of all full-fledged Islamic banks (5), Islamic banking divisions of conventional banks (8) and conventional banks (20) in Pakistan. Logistic regressions were designed to test the proposed hypotheses.

The findings suggest that full-fledged Islamic banks are operationally less efficient and experience higher liquidity risk than conventional banks. However, the asset quality of Islamic banks is better than that of conventional banks. Next, in the robustness analysis, the authors extended the sample size by adding the Islamic divisions (window) of the conventional banks; they found almost the same result except for efficiency which turned out to be non-significantly related to bank type.

The findings are beneficial for investors, depositors, consumers and bank management in understanding the financial features of such as efficiency, liquidity and liquidity risk that separate Islamic banks from conventional banks.

The findings of this study present a clear picture to bankers and practitioners about some financial features of banking systems and depict that Islamic banks are in need to improve their liquidity risk management practices to compete with conventional banks.

The face value of nonowner-occupied real estate and business fixed assets is excluded from Zakah, according to most Fiqh scholars who argue that it has not been explicitly ordered during the lifetime of Prophet Muhammad (sas). This study aims to test the hypothesis that the role of these properties in the early Islamic economy was insignificant and, therefore, differed from today.

A qualitative historical analysis of primary Islamic sources and narrations from early Muslim historiography has been conducted to understand real estate sales and rent, construction costs and the number and size of houses owned by the Sahabah. In addition, inheritance reports and land gift records have been examined to obtain relevant information about the value of real estate. As for business fixed assets, the type, number and wealth of craftspeople as well as their tools have been analyzed to reveal their significance in comparison with today.

The findings of this study confirm the hypothesis that real estate for investment purposes and business fixed assets were quasi-non-existent during the lifetime of the Prophet (sas) and, therefore, irrelevant from a Zakah perspective.

This study intends to be a catalyst for the reconsideration of Zakah on these items of wealth and contributes to the Fiqhi discourse.

The purpose of this study is to examine and review tayyiban indicators in the context of halal food production. In Islam, food produced or manufactured must be halal and tayyiban. Even though both halal and tayyiban are always mentioned together in the Quran, the halal aspect is highlighted more than tayyiban. The discussion of tayyiban’s indicators is still vague.

The study was adopted based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses for the review of the current research which used two main journal databases, namely, Web of Science and Scopus. Accordingly, the search resulted in a total of 40 articles that can be systematically examined.

The results of review of these articles formulated five main themes: safety, nutrition, cleanliness, quality and authenticity. These five indicators are considered relevant enough in the context of halal food production to build a comprehensive tayyiban concept.

This study enriches the field of halal food research. The concept of tayyiban as a whole has been given limited attention in academic literature. At the end of this study, a number of recommendations are suggested for the reference of future scholars.

The aim of this paper is to examine the strategic approach of culturally responsive and communicative teaching (CRCT) through a critical assessment of interracial teachers in their daily school interactions.

The empirical data were obtained through interviews among ten interracial teachers. The analysis was made through a thematic approach to obtain substantial data from interviews.

The findings reveal that attempts to gain sufficient comprehension of CRCT are actualized through routine interaction in the multicultural school environment hence resulting in embedding self-awareness of cultural competence in a multicultural classroom, constructing emotional and social development on cultural awareness and internalizing responsive awareness on social engagement in global learning.

The contribution of this research provides an insightful value on expanding key consideration to support the multicultural classroom environment with an active engagement and enhancement of CRCT as fundamental basis of the multicultural classroom.

This paper aims to investigate customer attitude towards the use of emerging social media platforms (SMPs) for promotional activities by United Arab Emirates (UAE)-based Islamic banks, particularly, in the post-COVID-19 era. The key drivers of this research include analysing, anticipating and providing recommendations to reinvigorate the marketing and promotional strategies of the UAE Islamic banks to spark renewed customer interest.

This study is anticipatory and descriptive in nature. Primary data is used to understand customer perception towards the use of emerging social media marketing tools by the UAE-based Islamic banks. Reliability, factor analysis and multiple regression analysis are applied to understand customer attitude. While focusing on the current COVID-19 scenario, the need for innovative structure is envisaged to meet the post-COVID-19 needs.

The findings of this research highlight the significance of emerging SMPs such as WhatsApp, TikTok, Pinterest, Viber, Snapchat and their application as promotional tools to inspire the purchase intention of customers in this virtual age. The results of the study reveal these emerging SMPs are predicted to be used as the preferred promotional tools for Islamic banks.

This paper is limited to the UAE Islamic banks and to a specified set of SMPs as promotional tools. Nevertheless, its findings have important implications that can be extended and validated through studying the post-COVID-19 customer attitude towards other innovative promotional tools used by commercial banks in general and Islamic banks in particular, in the GCC and Middle East and North Africa (MENA) regions.

There is currently limited available research on the innovative social media marketing techniques and promotional strategies. This study is a novel attempt to examine the adoption of the emerging SMPs as promotional tools by the UAE Islamic banks. This paper extends value to the existing studies on the impact of the pandemic on the promotional activities of the UAE Islamic banking industry. Nonetheless, while regionally specific, it is valuable in its potential application to the Islamic banking sector in the entire GCC and MENA region in the post-COVID-19 era.

This study aims to examine the correlation between the readability of financial statements and the likelihood of future stock price crashes in nonfinancial companies listed on the Egyptian Stock Exchange. It further explores the possible moderating effect of audit quality on this relationship.

The study uses ordinary least squares regression, generalized least squares estimation and two-stage least squares methodology to examine and validate the research hypotheses. The sample comprises 107 nonfinancial companies registered on the Egyptian Stock Exchange from 2016 to 2019.

The results reveal a significant negative association between the readability of financial statements and stock price crash risk. This suggests that companies with more complex financial statements tend to experience higher future crash risks. Additionally, the study identifies audit quality as a significant moderating factor. Higher audit quality, often indicated by engagements with Big-4 audit firms, strengthens the influence of financial statements readability on stock price crash risk. This implies that while high audit quality enhances investor confidence and market stability, it also accentuates the negative consequences of complex financial statements.

The findings of this paper have significant implications for regulators and standard-setting bodies in Egypt. They should consider refining and revising existing standards to emphasize the importance of enhancing the readability of financial reports. Additionally, auditing firms should actively engage in efforts to ensure clearer and more transparent financial reporting. These actions are vital for boosting investor confidence, strengthening Egypt’s capital market and mitigating potential risks associated with information opacity and complexity.

This study represents a pioneering endeavor within the Arab and Egyptian financial environments. To the best of the author’s knowledge, it is the first examination of the association between the readability of financial statements and stock price crash risk in these contexts. Furthermore, it explores factors such as audit quality that may influence this connection.

Blockchain technology has brought about significant transformation among organizations worldwide. This study aimed to explore the effects of organizational and technological factors on blockchain technology adoption (BTA) and financial performance (FP) in Pakistan.

This is a co-relational study which used the cross-sectional data. We gathered the data from the managers of Pakistan’s small and medium-sized enterprises (SMEs), which functioned their industries with blockchain technology. We applied convenience sampling to identify the respondents. Finally, we based this study’s findings on 274 valid cases.

We used structural equation modeling (SEM) in this study, to exert a positive and significant impact on organizational factors such as organizational innovativeness (OI), organizational learning capability (OLC), top management support (TMS) and organizational work climate (OWC) on BTA. In addition, the technological factors, such as complexity (CTY), technology readiness (TR), compatibility (CBTY) and technology capability (TC), have a positive and significant effect on BTA. Finally, this study’s findings show that BTA positively and significantly impacts FP.

This study’s findings will help policymakers and planners to design policies to adopt other blockchain technologies to improve SMEs’ operations. Moreover, this study’s findings will inspire policymakers and planners to actively seek new ideas, knowledge and skills through acquiring new knowledge to assist with their IT-related decisions.

This study empirically confirms the role of organizational and technology factors toward BTA and FP among Pakistan's SME managers.

It is widely evident that trust and commitment are important pillars for strengthening the relationship between financial service firms and their customers. However, it has not been explored how the service quality, perceived cost and role of agents are important for financial service firms. To overcome this gap, this study aims to investigate the role of service quality, perceived cost and the role of agents as the commitment–trust factors in the financial insurance service (Takaful) in Malaysia, enhancing customer satisfaction.

The study follows a quantitative design in which primary data was collected using a survey instrument. The measurement instrument was adapted from the previous research, and data were collected from 264 customers of the Takaful financial service organizations in Malaysia. The data were analyzed using variance-based structural equational modeling in Smart-PLS software.

This research has revealed several useful insights that demonstrate a significant impact on service quality, perceived cost and the agents’ role in forging close relationships with their customers. Corporate image has a moderating role in relationships and has significantly impacted takaful insurance companies. The results imply that regardless of the corporate image of the financial service organizations, customers are concerned about the prices and the quality of the agents’ services.

In this study, only the predictors such as service quality, perceived costs and agents’ roles as trust–commitment factors were examined to determine customer satisfaction. Other investigations are highly recommended, such as value co-creation in takaful, takaful customer experience and takaful trust. This study offers insights to takaful insurance companies on how to keep up a positive corporate image, which will boost their trust–commitment factors and ultimately increase customer satisfaction.

By presenting commitment–trust factors and company image in an identifiable framework, the current study has expanded the discussion on takaful financial insurance services. The methodology is developed and rigorously tested to gauge customer satisfaction in takaful financial service organizations’ context.

Female entrepreneurship discussions will broaden and diversify as a result of global shifts. Studies of female entrepreneurship must take into account differences between male and female entrepreneurs due to the historical, cultural and social specificity of developing countries to narrow gender gaps, identify barriers, fine-tune support systems, release dormant potential and provide information for policymaking. This paper aims to measure and estimate the most crucial socioeconomic characteristics that Southeast Asian countries leverage to advance women’s business initiatives.

Using a panel data model whereby the Female Entrepreneurship Indicator Score serves as the dependent variable and the ten most important socioeconomic indicators serve as the independent variables. Ten southeast Asian countries are analyzed using the panel fixed effects approach of Method of Moments Quantile Regression (MM-QR) from 1980 to 2021.

It has been found by empirical panel quantile regression using the MM-QR method that the following indicators positively affect female entrepreneurship in southeast Asian countries: the assets indicator, the pay indicator, the workplace indicator, the mobility indicator and the a woman can sign a contract in the same way as a man indicator. But the parenthood indicator, the unemployment indicator, the school enrollment indicator, the men and women have equal ownership rights to immovable property indicator and the marriage indicator all have negative effects.

This paper uses a new method called MM-QR to look at how the most important socioeconomic factors affect female entrepreneurship in Southeast Asian countries. The results obtained will also add to and broaden the small amount of research that has been done on female entrepreneurs in developing countries.

Understanding the role of corporate strategies in sustainability has become a hot topic for scholarly research. Meanwhile, firms strive to innovate and shape their positive image in the contemporary business arena. Past research has ignored investigating whether and how sustainability-oriented corporate strategies could drive innovation and firm image among external stakeholders. To address the said research gap, this paper examines the path through which sustainability-oriented corporate strategy and environmental regulation improve green corporate image and green innovation capabilities (i.e. green process and product innovation).

This study adopted a quantitative survey-based method. The online survey was adopted to collect data from employees working at the managerial level in the equipment manufacturing sector. The data collected from 343 managers that was complete in all aspects was used for empirical analysis using structural equation modeling. Direct and indirect relations were evaluated.

The findings reveal that sustainability-oriented corporate strategy and environmental regulation drive green innovation and green corporate image. Findings further show that external knowledge adoption underpins these effects of sustainability-oriented corporate strategy and environmental regulation.

The study delivers theoretical and practical understandings of the importance of sustainability-oriented corporate strategies to green corporate image and green innovation capabilities.