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1-4 of 4
Keywords: GMM
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Journal Articles
Journal of Islamic Accounting and Business Research 1–20.
Published: 09 January 2026
... avoidance Zakat compliance Shariah Panel quantile regression GMM Zakat, one of the five pillars of Islam, holds profound religious significance, while taxation is a legal obligation imposed by the state. In the Kingdom of Saudi Arabia (KSA), both zakat and taxes constitute essential sources...
Journal Articles
Journal of Islamic Accounting and Business Research (2024)
Published: 09 July 2024
... squares (2SLS) and generalized method of moment (GMM) with fixed effects and random effects in examining the impacts. Findings The results demonstrate that global GPRs negatively impact the size of Sukuk issuance due to the investment risk during the high global geopolitical conflicts, war and rampant...
Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (3): 545–565.
Published: 17 October 2023
... worldwide from 2004 to 2021 is obtained from the FitchConnect database. The main technique was a two-step gen eralized method of moment (GMM) system, and the data were tested using pooled ordinary least squares, fixed effects and difference GMM models for robustness checks. Findings Regression results...
Journal Articles
Indira Parmankulova, Parida Issakhova, Zhanar Zhanabayeva, Alimshan Faizulayev, Kulzira Orazymbetova
Journal of Islamic Accounting and Business Research (2022) 13 (6): 902–919.
Published: 27 April 2022
... 23 10 2021 12 01 2022 11 03 2022 29 03 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Islamic banks QISMUT Conventional banks GMM estimation Profitability determinants GMM GDP Bank profitability refers...
