... risk and many other procedures, techniques and tools of internal control and checks. The second and major strategy is risk aggregation or diversification in which organizations spend on diversifying their financial portfolio to reduce risk. Insurance Takaful Sharia Risk management Risk...

...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...

...Anna Che Azmi; Mohamed Hisham Hanifa Purpose – This study aims to examine whether the financial reporting practices of organisations managing waqf (Islamic endowed trust funds) are Sharia-compliant. Design/methodology/approach – This paper reports on a case study of two Islamic...