..., and regulatory documents. The approach enables a comprehensive analysis of Islamic legal texts and principles, assessing their applicability to derivatives within a framework emphasising Shari’ah compliance and ethical integrity. Findings The research identifies pathways for the ethical integration...

... on the country context. Discretionary accruals Shari’ah compliance Financial reporting quality Audit aggressiveness (2) AGG t = α 0 + α 1 SHARIA t + β 1 IFRS t + β 2 ISFIN t + β 3 LOSS t + β 4...

... in theory, to either the firm’s value or profitability is still an untapped question. This study tries to answer this question. This study aims to find the impact of Shari’ah compliance on firm performance. The results obtained would be useful in helping investors, regulators, companies, government...

... as an effort toward greater understanding and harmonization of the practices at the global level to accelerate growth in the industry. Catherine S.F. Ho can be contacted at: catherine@salam.uitm.edu.my © Emerald Group Publishing Limited 2015 Shari’ah compliance Business screen Financial...

...Hafij Ullah Purpose – The purpose of this paper is to evaluate the Shari’ah compliance status of the Islamic banks in Bangladesh. Design/methodology/approach – The research was based on both primary and secondary materials. The primary data were gathered through sample questionnaire survey...