...Sulaeman Sulaeman; Fitria Idham Chalid Purpose This study aims to investigate how global economic policy uncertainty ( EPU ) and domestic macro-financial risks influence the short- and long-term performance of Indonesian Islamic banks. Design/methodology/approach Using monthly data from...

...Muhammad Raza; Zulkarnain Muhamad Sori; Mohamad Shamsher Purpose This paper aims to propose a governance-focused framework for integrating artificial intelligence ( AI ) into the internal Shariah audit ( ISA ) of Islamic banks in Malaysia. Grounded in the Resource-Based View, it explains how AI...

...Abdurrahman Budi Santoso; Ibrahim Fatwa Wijaya Purpose The purpose of this study is to investigate the influence of telecommunication expenditure by households at the provincial level on nonperforming financing ( NPF ) at small Islamic banks in Indonesia. Design/methodology/approach To test...

... management ( REM ) through commission and fee ( CF ) income of Islamic banks in the Middle East and North Africa ( MENA ) region. Second, it investigates whether this impact depends on the adoption status: mandatory or voluntary. Design/methodology/approach The authors test two hypotheses using...

..., the policy mix is critical to support ESG lending in the banking industry. Thus, this paper aims to evaluate the role of macro and micro prudential policy on ESG lending in the dual banking system. Design/methodology/approach Panel data is used, including 8 Islamic banks and 32 conventional banks...

...., 2024 ; Aziz and Mohamad, 2016 ; Cebeci, 2012 ; Haniffa and Hudaib, 2007 ; Murphy and Smolarski, 2018). The alignment between CSR and the core values of Islamic finance positions Islamic banks and other financial institutions as key players in the global discourse on sustainable finance (Mallin...

...Ahmed Abdullah Almoneef Purpose This study aims to investigate the effects of board of directors’ characteristics and bank performance based on two financial parameters: accounting performance and market performance of Islamic banks (IBs) and conventional banks while controlling for asset quality...

...Agus Widarjono; Md. Mahmudul Alam; Abdur Rafik Purpose The profit-loss sharing ( PLS ) contract is a fundamental financing contract of Islamic banks. Notably, Indonesian Islamic banks extend higher PLS financing compared to other countries. This study aims to examine the influence of PLS...

...Muhamad Umar Mai; Setiawan Setiawan Purpose This study aims to investigate the dividend payment decisions of Islamic and conventional banks in Indonesia through the lens of dividend life-cycle theory. Design/methodology/approach The sample comprised 15 Islamic banks (IBs) and 42 conventional...

...Asma Hkimi; Mouna Baccouri Purpose This paper aims to investigate the relationships between gender diversity and performance of profit loss sharing accounts. Design/methodology/approach The authors use a generalized method of moments model on the data of 34 Islamic banks operating in the GCC...

...Houda Ben Said Purpose The purpose of this study is to assess the impact of the integrated reporting quality (IRQ) on the cost of debt (COD) and the market value of Islamic banks (IBs) operating in the MENA region. Design/methodology/approach Panel regression analysis was used to conduct...

...Sulaiman Musa; Masairol Masri; Mahani Hamdan Purpose This study aims to investigate the effects of audit committees on the real earnings management (REM) in Islamic banks. Design/methodology/approach The sample data used in the study were retrieved manually from annual reports of 57 fully...

...Angga Septian Prayoga; Dodik Siswantoro Purpose This study aims to examine the relationship between sustainable activities and financial performance under the moderation of the Shariah supervisory board (SSB) of Islamic banks (IBs). Design/methodology/approach The sample consists of IBs...

...Abdallah Al-Hanandeh; Aniza Othman; Nor Hamimah Mastor Purpose This study aims to compare up-to-date research on Basel III implementation between commercial and Islamic banks in both developed and developing countries. The research examines the five main variables (capital, liquidity, lending...

..., both before and during the pandemic. In addition, the impact of liquidity risk on credit risk is higher in Islamic banks compared to conventional banks. Originality/value This paper reinvestigates the puzzle between credit risk and liquidity risk by taking a sample of a dual banking system country...

...Mustanir Hussain Wasim; Muhammad Bilal Zafar Purpose The purpose of this paper is to provide a systematic literature review on Shariah governance and Islamic banks. Design/methodology/approach The literature was searched from Scopus and Web of Science using various queries related to Shariah...

... Publishing Limited Licensed re-use rights only Islamic financial accounting AAOIFI Islamic accounting standards Pakistan Islamic banks Islamic finance Pakistan’s Islamic banking and finance emerged to address religious and economic needs, with efforts to eliminate Riba starting...

...Muhammad Bilal Zafar; Ahmad Jafar Purpose There are many areas of research that are untapped in Islamic banking, and human capital is one of them. This paper aims to systematical review the relevant literature on human capital and Islamic banking. Design/methodology/approach The review process...

...Mariem Ben Abdallah; Slah Bahloul Purpose The purpose of this paper is to investigate the impact of the COVID-19 pandemic on the financial performance and stability of Islamic banks (IBs) in the Middle East, North Africa and Southeast Asia (MENASA) region. Design/methodology/approach...

...Muhammad Bahrul Ilmi; Muslim Har Sani Mohamad; Ros Aniza Mohd. Shariff Purpose This study aims to investigate the growth of Indonesian Islamic banks and explores organisational growth determinants from different perspectives, namely, organisational climate, intellectual capital (IC...