... 2025 10 06 2025 28 07 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Halal orientation strategy Halal food Financial and market performance Pakistan The resource-based view (RBV) theory (Barney, 1991...

...Muhammad Bilal Zafar Purpose This paper aims to compare the Islamic financial accounting standards (IFAS) prevailing in Pakistan declared by the Securities and Exchange Commission of Pakistan (SECP) with accounting standards of Accounting and Auditing Organization for Islamic Financial...

...-making about selection of Islamic bank. Analysis of the study is based on the sample of 370 customers of Islamic banks from District Nowshera Khyber Pakhtunkhwa, Pakistan. The data for the study collected through random sampling by a comprehensive survey questionnaire. Binary logistic model is used...

...Hassan Akram; Adnan Hushmat Purpose Keeping in view the robust growth of Islamic banking around the globe, this study aims to comparatively analyze the association between liquidity creation and liquidity risk for Islamic banks (IBANs) and conventional banks (CBANs) in Pakistan and Malaysia over...

...Mustanir Hussain Wasim; Muhammad Bilal Zafar Purpose The study aims to critically review the Shariah governance framework for Islamic banking prevailing in Pakistan and provide a comparison with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology...

...Júlio Lobão Purpose This paper aims to examine the extent of price clustering in a selection of Islamic stocks listed in Indonesia, Malaysia and Pakistan and also investigates the determinants of the phenomenon at the firm level. Design/methodology/approach The author test the uniformity...

... the stakeholders’ perspective in the context of Pakistan. Design/methodology/approach Random-effects model and generalized method of moment are used to investigate the impact of SSB diversity on IBs’ performance across a panel data of 22 Islamic banks in Pakistan from 2005 to 2020 inclusive. Findings...

...Imran Mehboob Shaikh; Hanudin Amin Purpose This study aims to investigate the customer’s willingness to participate in family takaful using the theory of interpersonal behaviour (TIB) in Pakistan. Design/methodology/approach For this study, purposive sampling was used, and 310 useable...

... the effect of Islamic labelling on corporate governance in the Pakistani setting. Design/methodology/approach This study used a panel data set comprising 120 non-financial Shariah-compliant and non-Shariah-compliant Islamic firms listed on the Pakistan Stock Exchange over the period 2013–2020...

... 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Islamic finance Islamic equity indices Shariah screening Focus group discussion Socially responsible investing Pakistan The Islamic equity indices provide a basis to make...

...Muhammad Bilal Zafar; Ahmad Azam Sulaiman Purpose This paper aims to gauge the level of corporate social responsibility (CSR) disclosure of Islamic banks of Pakistan. Design/methodology/approach The annual reports of Islamic banks of Pakistan from the year 2003 to 2017 were considered...

.... The purpose of this study is to understand the long-run integration of ICMs in the Asia/Pacific region. Design/methodology/approach This sample includes ICMs of Asia/Pacific region (such as Pakistan, India, China, Japan, Thailand, Malaysia and Indonesia) for 280 weeks between 2011 and 2016. Selected...

...Naveed Iqbal Chaudhry; Muhammad Azam Roomi; Sidra Dar Purpose The purpose of this paper is to identify barriers to financial product innovation in the Islamic banks (IBs) of Pakistan. This paper also aims to establish the relationship among the barriers and present them in a hierarchical model...

... sharing and legal contract. The purpose of this paper is to empirically evaluate the Sharia’h practice at Islamic banks in Pakistan by considering some basic principles of Sharia’h. Design/methodology/approach Primary data are collected from 63 branches of Islamic banks in Pakistan...

... non-Western academics is limited. This study aims to discover the phenomenon of Zakat donation experience – an Islamic religious act of charity donation performed among Muslims to enhance our understanding of religious consumption practices in a Muslim country setting of Pakistan. Design...

...Kausar Abbas; Nasim Shirazi Purpose – This study aims to know the present structure and move of the Islamic banks of Pakistan as well as current issues and challenges for Islamic microfinance. However, this is based on perceptions of the Islamic bankers, regulators and micro-entrepreneurs...