...Mohamad Ahmadian Purpose This study aims to examine the necessity and challenges of integrated central bank supervision in the Islamic banking system, with a focus on proposing practical solutions to overcome these challenges. By identifying critical areas where supervision is essential...

... the influence of CED on FV in the banking sector in the world. FV uses three measures, namely, Tobin’s Q, price earnings ratio ( PER ) and price to book value ( PBV ). The testing also involves control variables, including bank size and age, profitability, leverage and dividend. Design/methodology...

...; the data were collected by the World Bank enterprise survey between May 2013 and July 2013 in Afghanistan. This study uses a quantitative research design using logistic regression. The binary nature of the dependent variable required the use of ordered logistic regression and the analysis was done using...

...Saibal Ghosh Purpose Using bank-level data on MENA countries during 2000-2016, this study aims to examine the role and relevance of macroprudential policies in affecting depositor discipline. Design/methodology/approach The author uses the dynamic panel data methodology as compared...

...Zeyneb Hafsa Orhan Purpose The purpose of this paper is inductively identifying the business model of Islamic (participation) banks in Turkey via using bank characteristics, meaning balance sheet ratios. Design/methodology/approach The methodology starts from bank characteristics and ends...

... of Islamic banks” Sayd Farook, M. Kabir Hassan and Roman Lanis This article originally appeared in Volume Vol. 2 No. 2, 2011, Journal of Islamic Accounting and Business Research Outstanding reviewer Professor Rodney Wilson ,University of Durham, UK © Emerald...

...Thea Vinnicombe Purpose The purpose of this paper is to provide an extension of a previous study by the author into compliance by Islamic banks in Bahrain with accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology...

... finance and banking. The study's conjecture is that, by debunking the myth of Islamic accounting and reporting as only serving the acute domain of transactions reflecting the Islamic financial products in banking environment, it helps to reshape, broaden and emphasize the all encompassing relevance...

...Bassam Maali; Christopher Napier Purpose The paper seeks to examine the cultural factors that shaped the creation of one of the earliest Islamic banks, discussing the tensions that arise between religious and economic aims. Design/methodology/approach The paper is a case study...