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1-19 of 19
Keywords: G32
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Journal Articles
Journal of Islamic Accounting and Business Research 1–46.
Published: 06 March 2026
... Capital structure Default risk Dynamic panel model Financial resilience Shariah-compliant Non-compliant G01 G32 G33 Z12 G01 G32 G33 Z12 G01 G32 G33 Z12 Business default is one of the most widely discussed issues in corporate finance. This topic has been...
Journal Articles
Journal of Islamic Accounting and Business Research 1–29.
Published: 20 January 2026
... sustainable performance and realizing the ethical mission of Islamic finance (Sulaeman, 2020 ; Platonova et al., 2018). Intellectual capital Corporate governance Islamic bank performance Islamic banking Socioeconomic justice E22 G21 G32 O16 Islamic finance has witnessed...
Journal Articles
Journal of Islamic Accounting and Business Research 1–25.
Published: 09 December 2025
... G32 G34 Z12 Capital structure remains a central topic in corporate finance. Foundational theories, including the Tradeoff Theory (Kraus and Litzenberger, 1973), Pecking Order Theory (Myers and Majluf, 1984) and Agency Theory (Jensen and Meckling, 1976), offer different explanations for how...
Journal Articles
Journal of Islamic Accounting and Business Research 1–23.
Published: 31 October 2025
... Sectoral volatility spillovers Time-varying parameter vector autoregressive C32 G15 G32 JEL Code C32 G15 G32 C32 G15 G32 Islamic finance has emerged as a pivotal component of the global financial system by offering an alternative model of financial intermediation...
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 30 May 2025
... methodology. Section 4 presents the empirical findings, while Section 5 serves as the conclusion of the paper. Sunaryati Sunaryati can be contacted at: sunaryati@uin-suka.ac.id Bowman’s paradox Prospect theory Sharia-compliant firms Indonesia stock exchange G32 G40 G41 According...
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 26 March 2025
... investors, a perspective often overlooked in prior studies predominantly focused on developed economies. G14 G15 G18 G23 G32 N2 JEL classification G14 G15 G18 G23 G32 N2 G14 G15 G18 G23 G32 N2 Abdulazeez Y.H. Saif-Alyousfi can be contacted at: azizalyousfi@yahoo.com...
Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (3): 545–565.
Published: 17 October 2023
... Stability Islamic bank GMM C33 G21 G32 G38 P43 The global financial system has faced significant challenges due to the COVID-19 pandemic and the global financial crisis (GFC) (Giese and Haldane, 2020). The effectiveness of Basel III, the set of banking regulations, which was introduced...
Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (1): 188–217.
Published: 22 August 2023
... constitute no less than 6% of the risk-weighted asset. In addition, capital conservation buffer (2.5%) and countercyclical buffer (0%–2.5%) were also proposed to avoid the pro-cyclical nature of lending (BCBS, 2021). G21 G32 Capital management Profitability Regulatory capital Commercial...
Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (1): 107–124.
Published: 10 August 2023
... structure Speed of adjustment Shariah compliance Islamic finance Leverage Corporate finance F61 G30 G32 G33 G39 One of the significant topics in corporate financing is the capital structure decision. Apart from the classical study by Modigliani and Miller (1958) , many empirical...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (6): 1013–1029.
Published: 04 July 2023
... Licensed re-use rights only Islamic finance Economic growth Financial development Fixed effect Supply-leading hypothesis G21 G32 Despite the COVID-19 epidemic, the global Islamic financial services industry (IFSI) continued its growth and recorded 11.3% year on year basis growth...
Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (3): 466–498.
Published: 18 April 2023
... Licensed re-use rights only Risk management Corporate governance Institutional quality Financial institutions Islamic finance Differential effects Moderating analysis G32 G34 O17 G2 A well-functioning and sound financial sector is considered vital for the sustainable growth...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (2): 339–359.
Published: 09 September 2022
.... Financial stability Insolvency PVAR-X model Dynamic SUR model Tunisian banks E32 E44 G21 G32 Z12 The question on the financial stability and bank insolvency has always been the interest of all central banks around the world. Solvency ratio measures the long-term ability of the bank...
Journal Articles
Journal of Islamic Accounting and Business Research (2022) 13 (1): 141–156.
Published: 18 October 2021
... banks C26 G21 G32 Haider et al. (2018) inspected the impact of government ownership on corporate financial performance through the moderating effect of the financial constraints across 81 countries. They documented that government ownership enhances performance due to fewer...
Journal Articles
Journal of Islamic Accounting and Business Research (2022) 13 (1): 114–140.
Published: 15 October 2021
... mutual fund investments. This study proposes the following hypothesis: G23 G32 G41 Market discipline Withdrawal behavior Sharia mutual funds Retail investors © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only 20 06 2020 06 11...
Journal Articles
Journal of Islamic Accounting and Business Research (2021) 12 (2): 276–300.
Published: 29 January 2021
... paying dividends to their earned/contributed capital mix. Section 5 reports the logit results including robustness tests, and Section 6 concludes the paper. Dividend policy Islamic banks Emerging markets Life cycle theory G32 G35 Another difference is the extensive...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (10): 1791–1806.
Published: 06 July 2020
..., more PLS investments lead to less liquidity: H1. There is a significant negative relationship between ratio of investment based on PLS to total assets and liquidity in Islamic banks. G21 G32 Z12 Islamic banks differ significantly from their conventional counterparts...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (8): 1619–1632.
Published: 24 February 2020
... 2017 14 11 2017 19 12 2017 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Liquidity Islamic banks Macroeconomic factors Microeconomic factors G21 G32 Although the analyses of liquidity creation role of banks and its...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (1): 27–48.
Published: 20 January 2020
... G11 G23 G24 G31 G32 R40 In terms of income earned from international shipping, market risk is a pre-requisite of lawful profit in Islam and forms part of the Islamic normative theory of profit. In analyzing substance over form in determining a valid transaction in Islam (Abdullah et al...
Journal Articles
Journal of Islamic Accounting and Business Research (2019) 10 (5): 679–694.
Published: 14 October 2019
... ratio Bank size Capital adequacy ROA Credit risk G11 G20 G21 G32 G33 Z12 The mid-1970s witnessed the emergence of Islamic financial systems, which came into existence mainly to provide a variety of religiously acceptable financial services to the Muslim communities (Hassan...
