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Keywords: Pandemic
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Journal Articles
Journal of Islamic Accounting and Business Research (2024)
Published: 16 October 2024
..., 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...
Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (6): 988–1008.
Published: 16 June 2023
... the interpretation of gharimin in zakat institutions (ZI) to use the role of zakat distribution during the post-pandemic period due to income shock and long-term unemployment. Design/methodology/approach This study adopted a qualitative research approach with grounded theory analysis to integrate...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (1): 80–99.
Published: 14 July 2022
...Ahmad Hambali; Desi Adhariani Purpose This study aims to analyse whether Sharia-compliant companies have better sustainability performance, especially in the midst of the COVID-19 pandemic. The pandemic context is worth investigating as there is a concern that companies will reduce...
Journal Articles
Journal of Islamic Accounting and Business Research (2021) 12 (7): 1036–1054.
Published: 04 August 2021
... because such pandemics are infrequent, and bear limited resemblance to prior events (Didier, 2021 ; Susskind and Vines, 2020 ; Foroni et al., 2020). This implies that history does not offer enough experience to learn effective techniques to tackle this sort of event. This limitation entails...
Journal Articles
Journal of Islamic Accounting and Business Research (2021) 12 (5): 661–679.
Published: 16 July 2021
...Aishath Muneeza; Zakariya Mustapha Purpose There is a misconception that Hajj and Umarah is just a worship matter and the consequences of suspending these religious gathering due to the pandemic is only limited to delay of going Saudi Arabia to perform it. However, the purpose of this paper...
