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1-8 of 8
Keywords: Sharia compliance
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Journal Articles
Integrating ESG and sharia compliance in PPP infrastructure: toward a conceptual framework for Indonesia
Available to Purchase
Journal of Islamic Accounting and Business Research 1–25.
Published: 30 April 2026
...Ali Sunandar; Saipol Bari Abd Karim; Umi Kalsum Zolkafli Zulkifly Purpose This study aims to develop a preliminary conceptual framework that integrates environmental, social and governance ( ESG ) principles with Sharia compliance in the financing of solicited public–private partnership ( PPP...
Journal Articles
Sharia compliance and investment efficiency in European secular markets
Available to Purchase
Journal of Islamic Accounting and Business Research 1–19.
Published: 23 April 2026
... d10824005@live.yuntech.edu.tw 07 07 2025 17 11 2025 04 03 2026 09 03 2026 04 04 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Investment efficiency Sharia compliance Islamic governance Secular markets...
Includes: Supplementary data
Journal Articles
Delving into Islamic digital banking: strategic insights for Indonesia
Available to Purchase
Journal of Islamic Accounting and Business Research 1–20.
Published: 12 February 2026
... 18 09 2025 13 12 2025 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Islamic digital banking Technology infrastructure Sharia compliance Service quality Systematic review Digital transformation is a widespread trend...
Includes: Supplementary data
Journal Articles
Towards an interest-free zakat calculation model: integrating sharia principles in balance sheet and income statement
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Journal of Islamic Accounting and Business Research (2025)
Published: 15 August 2025
.... Zakat accounting Sharia compliance Financial statements Islamic accounting Interest-free model This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors. Zakat, one of the essential pillars of Islam, goes far beyond...
Journal Articles
Political connected board of directors, sharia compliance and stock price synchronicity in Indonesia
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Journal of Islamic Accounting and Business Research (2025)
Published: 25 July 2025
...Calvin Fatawijaya; Joni Joni; Riki Martusa; Enny Prayogo Purpose This study aims to examine how Sharia compliance influences the relationship between political connected Board of Directors and stock price synchronicity. Design/methodology/approach The sample was selected using purposive...
Journal Articles
Sustainability reporting and Sharia compliance in Islamic financial institutions: an empirical evaluation of emerging and developing countries
Available to PurchaseRumaisah Azizah Al Adawiyah, Fitranty Adirestuty, Syaiful Muhamad Irsyad, Indah Nur Chazanah, Yunita Sri Mulyani, Rachma Indrarini
Journal of Islamic Accounting and Business Research (2025)
Published: 06 June 2025
...Rumaisah Azizah Al Adawiyah; Fitranty Adirestuty; Syaiful Muhamad Irsyad; Indah Nur Chazanah; Yunita Sri Mulyani; Rachma Indrarini Purpose This study aims to assess the level of sustainability reporting and Sharia compliance in Islamic Financial Institutions (IFIs), specifically focusing...
Journal Articles
Do markets react to dividend announcements and sharia compliance? Evidence from organisation of Islamic cooperation countries
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Journal of Islamic Accounting and Business Research (2024)
Published: 21 November 2024
...Muhammad Taufik; Wuri Handayani Purpose This study aims to investigate the market reaction to dividend announcements and sharia compliance based on the Islamic stock indexes of Indonesia, Malaysia and Pakistan by scrutinising investors’ interpretations, behaviour (traditional, rational, religious...
Journal Articles
The determinants of profitability in Sharia-compliant corporations: evidence from Jordan
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Journal of Islamic Accounting and Business Research (2019) 10 (4): 546–564.
Published: 08 July 2019
... management Profitability analysis Sharia compliance Prior to the global financial crisis (GFC) in 2008, according to International Financial Services London (IFSL), the assets of Sharia-compliant corporations worldwide were estimated to have grown by over 10 per cent a year since...
