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The purpose of this study is to examine if the cash flow and short-term accruals and long-term accruals together have a role to play in explaining the change in dividends.

The authors’ mainly used the same models developed by Atieh and Hussain (2008) and expanded on this model by including contextual factors: firm growth, firm size, gearing and quality of earnings. Using 344 observations from Jordanian firms, the association of variables with dividend changes was analyzed using the generalized least square regression.

The results reveal consistency with previous studies that disaggregated earnings outperforms the cash flow model in explaining the changes in dividends. Also, the explanatory power of the Lintner (1956) model is improved by replacing earnings with cash flow and short-term and long-term accruals, which is in line with previous studies. Regarding the effect of contextual factors, the superiority of the accrual model is affected by the contextual factors proposed, except for geared firms. The accrual model is superior for high growth, large firms and poor quality of earnings.

The paper contributes to the existing literature that the Lintner (1956) model’s explanatory power can be improved by replacing earnings with its components mainly cash flows and short-term and long-term accruals. These results support the evidence related to developed markets. The paper also provides evidence of the importance of firm characteristics on the information content of the components of earnings.

This study aims to focus on publications that jointly address robots in the tourism field and the technology acceptance model (TAM).

This study adopts bibliometric analysis. Publications listed in the Web of Science database constitute the scope of this research. 51 publications were analyzed within the scope of the research.

Between the years 2017 and 2023, an upward trend in the number and citations of publications was identified. It has been observed that article studies are more prevalent compared to other types of publications. When considering the indexes of the publications, a significant majority were found to be in Social Sciences Citation Index (SSCI) and Science Citation Index (SCI)-EXPANDED. The status of the keywords identified within the scope of the research in the abstracts of the publications has been presented. The keyword “robot” was found to be the most frequently occurring in the abstracts. The abstracts were also analyzed, and the publications were accordingly clustered into five distinct themes.

This study offers a comprehensive evaluation of publications concerning the use of robots in the tourism sector, framed within the context of the TAM. Within the scope of the study, the findings were interpreted using bibliometric analysis. The publications have been categorized into themes. The results presented provide insights into the necessity for further publications in this field.

It has been more than 20 years since the idea of binding multinational corporations directly to international law was abandoned. Since then, concerned actors have sought to manage corporate conduct through voluntary regulation. However, little is known about the instruments produced in this regard. This study aims to understand the properties of the instruments that govern or regulate corporate social responsibility at the international level.

Systematic literature review and content analysis methods were combined to compile a list of 229 international corporate social responsibility instruments (ICSRIs) produced by intergovernmental (IGOs) and international nongovernmental (INGOs) organizations. These instruments were categorized according to an adapted classification framework.

The majority of instruments from our sample are produced by INGOs, focus on management activities and are applicable to specific industries. The most common issues addressed by the instruments are related to worker protection, human rights, governance and the environment. A limited number of instruments specify stakeholders’ involvement or feature an external orientation. Instruments rarely address issues related to product quality and safety, economic contribution or social performance.

Without a comprehensive overview, it has been difficult to develop broad-based understandings about voluntary regulation as a mechanism for controlling corporate conduct internationally. This study’s findings offer valuable insights, allowing policymakers and industry practitioners to understand the effectiveness of, and make appropriate enhancements to, ICSRIs.

By enhancing ICSRIs to address the limitations highlighted in the current study, multinational corporations can be induced into contributing more productively to the sustainable development of the societies they impact and play a greater role in the realization of the Sustainable Development Goals.

Previous research has largely concentrated on analyzing small numbers of carefully selected instruments in a conceptual or descriptive approach. In contrast, this study represents a novel approach of systematic compilation and quantitative classification for a comprehensive list of ICSRIs.

Purpose – This chapter examines the application of the concept of maslahah in household debt management.

Methodology/approach – A combination of quantitative and qualitative approaches is employed. Questionnaires were used for data collection.

Findings – Malaysian Muslims become indebted for four main purposes: buying their first car, their first home, helping family members, and financing their studies. Thus, Muslims principally borrow funds to fulfil their dharuriyyat (essentials) and hajiyyat (complementary) needs, and in some cases, they borrow for tahsiniyyat (luxury) purposes.

Research limitation/implications – The respondents of this research are working Muslims in the Klang Valley, Kuala Lumpur, Malaysia.

Practical implication – This study helps Islamic finance institutions to develop better products to offer customers. Its results can also give a real picture about borrowing activities to the Credit Counselling and Debt Management Agency.

Originality/value – Prior studies have mainly examined household debt management. This study surveys local Muslims’ household borrowing pattern to understand the nature of personal debt management and then analyses these data against the concept of maslahah. This will enrich the currently available literature.

This chapter investigates the presence of a difference in the systemic risk level between Islamic and conventional banks in Bangladesh. The authors compare systemic resilience of three types of banks: fully fledged Islamic banks, purely conventional banks (CB), and CB with Islamic windows. The authors use the market-based systemic risk measures of marginal expected shortfall and systemic risk to identify which type is more vulnerable to a systemic event. The authors also use ΔCoVaR to identify which type contributes more to a systemic event. Using a sample of observations on 27 publicly traded banks operating over the 2005–2014 period, the authors find that CB is the least resilient sector to a systemic event, and is the one that has the highest contribution to systemic risk during crisis times.

The purpose of this study are: to study the difference between halal awareness and halal certified awareness, and the relationship between the two variables; to study the differences in knowledge about halal and halal certified, as well as their relationship with halal awareness and halal certified awareness; and to build and test research models regarding factors that affect certified halal awareness.

The target population is Muslims who live in Indonesia and are 18 years old or more. The self-administered survey method is carried out based on a purposive sampling technique. The authors collect data from 428 Muslim respondents in Indonesia through an online survey. This study applies the partial least square–structural equation model to examine causal relationships and test hypotheses.

This study reveals several results: halal awareness is a different concept from halal-certified awareness; knowledge of halal is a different concept from knowledge of halal certificates; awareness is an outcome of knowledge, but knowledge is not an outcome of awareness; halal awareness has a significant effect on halal-certified awareness; knowledge about halal certificates has a significant effect on halal-certified awareness, but knowledge about halal does not have a significant effect; knowledge of halal certificates is not influenced by knowledge of halal and halal awareness; and exposure and religious commitment have a significant role in increasing knowledge and awareness.

Research that explores the difference between halal awareness and halal certified awareness, and Muslim knowledge about halal and halal certified, especially in the context of halal-certified food, is still very limited in the literature provided, if not unavailable. Furthermore, this study also builds and tests research models regarding the factors that affect certified halal awareness, which is limited or may not have been found in the literature.

The purpose of this study is to examine the role of attitude, religiosity, awareness and subjective norm toward trust which influences purchase intention regarding Islamic insurance in Indonesia.

This research uses quantitative methods. Online questionnaires are distributed and collected for people who already have an insurance policy, have the knowledge and are interested in buying Islamic insurance in Indonesia. A total of 322 valid responses were collected using non probability purposive sampling and snowball sampling method. To achieve the purpose of this study, an analysis using SEM or structural equation model for hypothesis testing was performed.

The results show that trust significantly affected purchase intention regarding Islamic insurance. Other than that, trust is significantly influenced by awareness, religiosity and subjective norm. Moreover, the attitude toward trust found that not significantly related.

The originality of this study is the first research integrating attitude, religiosity, awareness and subjective norm, mediating by trust toward a purchase intention of Islamic insurance in Indonesia.

Purpose – Women are more susceptible to specific health risks such as breast cancer, cervical cancer, and risk during pregnancy and childbirth. These can affect women’s well-being and also need to be managed to avoid financial loss. Takaful operators in Malaysia have been offering special takaful products for women. Women can mitigate exposure to these risks through insurance. This study examines the risks faced by Malaysian women and the coverage they are offered by Islamic insurance.

Methodology/approach – The study used a qualitative methodology involving documentary evidence and interviews with four Islamic insurance agents and four product development officers from four Islamic insurance providers in Malaysia.

Findings – Among the risks faced by women are female-specific illnesses, the cost of expensive treatments, crime-related accidents or loss, social or career risks and privatisation policy. Due to these risks, women are in need of female-specific takaful products to reduce risk and protect themselves.

Originality/value – Specific takaful products for women are crucial to protect them from risks, improving their well-being and increasing their participation in the nation’s economic and social development.

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating corruption. This literature review aims to synthesize extant literature that discusses the determinants of integrity and how to prevent and combat corruption based on the Al-Siyasah Al-Syar’iyyah perspective.

A systematic search was conducted on a literature review based on Scopus and referred journals from Google Scholar databases. A manual search on Google Scholar was performed to identify additional relevant studies. Studies were selected based on the predetermined criteria. They were thematically examined using content analysis.

The study found that most of the 45 works of the literature, (41 studies and four chapters) suggested that corruption should be considered a sin and that education of Al-Siyasah Al-Syar’iyyah’s perspective against corruption, emphasizing the principle of piety, the institutionalization of justice and accountability, good governance performance with an emphasis on its belief in self-accountability and justice, is the means to combat corruption.

This study is unique in that it focuses on locating material on battling corruption from the standpoint of Al-Siyasah Al-Syar’iyyah. Based on the al-Quran, the Sunnah and the best practices of Muslim rulership, this notion provides an epistemological, ethical and ontological stance in Islam.

India has an over-180-million Muslim population, which makes it an ideal marketplace for halal products. However, not much research has been done to understand the opportunities and challenges pertaining to halal business in India. The purpose of this study is to explore and examine how halal products are perceived by the Indian consumer and how these products are creating values for a larger consumer base.

The paper opted for an exploratory study using an inductive approach. To understand the peculiarities of the issue, the authors also used the case-research approach to develop a broader understanding of the topic.

Findings of this study show that the market and consumers are increasingly becoming more aware of halal products in India. Further, the demand for such products is no longer limited to Muslims. Halal products have also become an attractive option for consumers, as they are also addressing safety and environmental concerns. This is an essential factor for a flourishing certification business in India.

A limitation of this study is a quantitative study which could have been conducted to confirm the findings of this research. Further, the sample was limited to participants in the age group of 21-30 years. Older people might share a different perspective on halal products because they are believed to be more experienced and socially conscious. Further, our cases were limited to a certifying agency and cosmetics agencies.

One important implication of this study is that it reaffirms the success of Islamic branding in the India context. Though this research was carried out on a limited scale, it opens up opportunities to examine the halal phenomenon in more detail. Acceptability of halal products among non-Muslims is a sign of growing tolerance among different communities to accept and adopt culture and practices of a different religion in their daily living.

The authors have observed that halal products and Islamic branding as a whole can positively help in reshaping the image of Islam across the globe. Observations such as identifying halal products being eco-friendly reflects the increased sensitivity among the consumers in the developing nations, which were earlier a behavior common among the Westerners.

To the best of the authors’ knowledge, no other study has been done to explore the halal product market and consumers’ perception in the Indian context. This is particularly an important contribution because India is a home for over 180 million Muslims and a marketplace worth trillions of dollars. Further, past research in the area of religious marketing was limited to conceptual papers. This paper is an attempt to re-initiate discussion through empirical studies on Islamic branding in the emerging economies context.