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Keywords: UAE
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Journal Articles
The possibility of establishing an endowment (Waqf) from the Islamic financial institutions’ provisioned funds in the United Arab Emirates
Available to Purchase
International Journal of Islamic and Middle Eastern Finance and Management (2024) 17 (6): 1120–1135.
Published: 27 August 2024
... income. Instead, IFIs are required to allocate these funds to charitable purposes. This study aims to examine the potential establishment of a Waqf (an Islamic alternative for endowment) using the provisioned funds of IFIs in the United Arab Emirates (UAE) by analyzing its Shariah...
Journal Articles
Capital structure in a tax-free economy: evidence from UAE
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International Journal of Islamic and Middle Eastern Finance and Management (2017) 10 (1): 102–116.
Published: 18 April 2017
...Yomna Abdulla Purpose This paper aims to investigate the determinants of capital structure for non-financial listed firms in the United Arab Emirates (UAE) for the period 2004-2010. The contradiction between the different capital structure theories, limited literature on UAE and its distinctive...
Journal Articles
Factors influencing external audit fees of companies listed on Dubai Financial Market
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International Journal of Islamic and Middle Eastern Finance and Management (2016) 9 (3): 346–363.
Published: 15 August 2016
... associated with company’s profitability, risk, industry type, status of audit firm and audit report lag. Originality/value The paper helps in expanding limited existing literature about the determinants of audit fees in the Arab and Middle East countries generally and in the UAE context particularly...
