..., then, using fuzzy logic, a fuzzy expert system is designed and developed to assess and compare these factors in conventional insurance and Takaful. Findings The results of this study reveal that among four categories of factors impacting satisfaction – “compliance with Shariah, ethical behavior...

... Board ( IFSB ) in relation to Shariah governance disclosure ( SGD ). This study also examines the relationships between managerial discretion forces and the SGD level. Design/methodology/approach The authors created a comprehensive SGD index based on AAOIFI, IFSB and past studies. The research...

... of the board and tax management behaviour. The literature on corporate governance has covered several theories that explain the roles of the board in various situations. Board independence Board size Board meetings frequency Zakat avoidance Zakat compliance Shariah Panel quantile regression GMM...

...Rafisah Mat Radzi; Wan Nurliza W. Ramli; Lilik Rahmawati; Deasy Tantriana Purpose This study aims to develop Shariah-compliant e-wallet parameters by comparing Shariah rulings on e-money practices in Indonesia and Malaysia, with a specific focus on using the LinkAja Syariah e-wallet as a benchmark...

... Shariah Cash waqf model (CFCWM) Fourth industrial revolution As an institution, waqf had for centuries contributed significantly to Islamic societies, from the time of the Prophet Mohammed (PBUH) up to the 19th century (Mohd Thas Thaker, 2018). Waqf (an Islamic social finance instrument...

...M. Kabir Hassan; Aishath Muneeza; Ismail Mohamed Purpose This paper aims to derive a compatible Shariah opinion on the permissibility of using cryptocurrencies by Muslims by reviewing the opinions expressed by Shariah scholars on the permissibility of cryptocurrencies. Design...

... the proceeds of GS are actually given to the needed areas. This study utilized the doctrinal research method with content analysis. Both were applied to understanding concepts, structures, issues and Shariah law. The case studies are conducted on the GS policies in Malaysia, Indonesia and the United Arab...

...Syafiq Mahmadah Hanafi; Mamduh M. Hanafi Purpose This study aims to investigate the effect of shariah status on initial public offering (IPO) underpricing, long-term performance and relationship between short-term and long-term IPO performance, and attempt to gain an insight into the nature...

... as a case study. M. Kabir Hassan can be contacted at: mhassan@uno.edu 16 02 2020 16 02 2020 16 02 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Takaful Islamic finance Shariah Hybrid Mudharaba-Wakala model Takaful...

...Ahmed Mansoor Alkhan; M. Kabir Hassan Purpose The purpose of this paper is to provide an analysis on whether takaful operators actually maintain separated and segregated accounts between the operator and participants’ funds, thereby conforming to Shariah compliance requirements...

...Muhammad Tahir; Salma Ibrahim Purpose The purpose of this study is to investigate the relative performance of Shariah-compliant companies (SCCs) compared to conventional companies. This study focuses on two periods, the first being the recession period of 2007-2010 and the second, the non...

...Saed Ahmed Sulub; Zalailah Salleh; Hafiza Aishah Hashim Purpose This paper aims to identify the effects of some corporate governance (CG) mechanisms and Shariah Supervisory Board (SSB) strength on the voluntary use of internal audit function (IAF) by Islamic banks in Sudan. Design/methodology...

.... However, a few issues such as potential liquidity risk, lower penetration in the poorer sections of the population, Shariah issues in the method of determination of service charges on demand loans and in the structure of group deposit scheme and profit-sharing business loans have been highlighted...

... of Islam based on Islamic contract. In that case, the findings show that to convince the public that they offer Shariah compliance products approved by Shariah Advisory Council, there is a need for specificity guidelines or standards for IFIs within the IFRS framework. The main concern raised...

... for a 14-year period from 2000 to 2014 in examining hypotheses relating to Shariah-compliant status, institutional investors, underwriter ranking and shareholder retention, with respect to their associations with the offer price of the IPOs. Further, this study uses ordinary least squares (OLS...