...Yunice Karina Tumewang; Faaza Fakhrunnas Purpose This paper aims to analyse the impact of banks’ environmental, social and governance ( ESG ) practices on market performance ( MP ) in emerging markets with dual banking systems. The paper specifically investigates the significance of Sharia...

...Rabia Asif; Adeel Nasir Purpose This study aims to provide a comprehensive bibliometric investigation of the antecedents to financial stability in Islamic banking, a transition economy with a volatile stock market focusing on banks following the Shariah approach. Design/methodology/approach...

..., it is important to explore various aspects of business, in general, and marketing, in particular, from the perspective of Muslim consumers. The present research also attempts to do the same by proposing a conceptual model related to the brand personality of Islamic Banks, named, Islamic Banks’ Brand Personality...

...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...

...Fahad Zafar Purpose This purpose of this paper is to highlight the weakness in vehicle Ijarah contract. Design/methodology/approach A real life example of a vehicle Ijarah contract was studied in which a customer gets a car from an Islamic bank and then misuses the system...

...Razwan Ul‐Haq Purpose The purpose of the paper is to encourage debate around the issues of the bank and Islamisation. Design/methodology/approach The work is an ideological examination of approaches to Islamisation and includes references to thinkers from Muslim history. Findings...

..., religion and organisational culture: the creation of Jordan Islamic Bank” The following article was selected for this year’s Highly Commended Award This article originally appeared in Volume 1 Number 1, 2010, pp. 10-31, Journal of Islamic Accounting and Business Research...

...Sayd Farook; M. Kabir Hassan; Roman Lanis Purpose The purpose of this paper is to develop and test a theoretical model of the determinants of Islamic banks' social disclosures. In testing the hypotheses, the level of social disclosure in Islamic banks' annual reports is gauged based on a benchmark...

...Neila Boulila Taktak Purpose The purpose of this paper is to examine empirically the nature of smoothing returns practices in a sample of 79 Islamic banks across 19 countries during the period 2001‐2006. Design/methodology/approach Previous researchers' methods, based on the variation...

...Hanudin Amin; Abdul Rahim Abdul Rahman; Stephen Laison Sondoh, Jr; Ang Magdalene Chooi Hwa Purpose Islamic banking and finance is an emerging global industry founded on Islamic ethical precepts. Just as in the case of conventional banks, Islamic banks are expected to offer products that consider...

... of an incentive‐based regulatory mechanism to encourage Islamic banks to reconcile their intended normative structure (profit and loss sharing) with the operational and pragmatic realities within which Islamic banks exist. Design/methodology/approach The paper traces the regulatory infrastructure...

...Neila Boulila Taktak; Sarra Ben Slama Zouari; AbdelKader Boudriga Purpose The paper seeks to examine income smoothing practices in Islamic banks. It first focuses on detecting income smoothing practices. It then seeks to test whether loan loss provisions (LLPs) are used for earnings management...

...Fadzlan Sufian Purpose The paper examines the impact of entry of foreign banks on the performance of the Malaysian Islamic banking sector during the period 2001‐2007. Design/methodology/approach To maintain homogeneity, the empirical analysis is confined to two fully fledged domestic Islamic...

... of funding of Islamic banks in most jurisdictions; and, second, to present a value‐at‐risk approach to the estimation of DCR and the associated adjustments in capital requirements. Design/methodology/approach The paper is based on empirical research into the characteristics of PSIA in practice, which...