...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...

... adopted Sharia compliance without regulatory mandates. This secular context helps to separate governance arrangements from Islamic institutional support. We develop and test four hypotheses: (H1) Sharia-compliant firms demonstrate superior investment efficiency; (H2) this effect persists during financial...

... 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...

... the need for a reevaluation of zakat systems and management structures. 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...

...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...

...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...

...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...

... 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...