... that operational realities are accurately captured. The thematic analysis focuses on Shariah compliance, operational efficiency, system integration and governance oversight. Findings Despite practitioners’ preference for IB-CBSs for Shariah compliance and flexibility in product development and innovation, most...

... effects are mediated by brand love, particularly in a sector where ethical and shariah compliance are crucial in Islamic banking. Design/methodology/approach A survey was conducted with 482 respondents actively using Islamic banking services in Indonesia. Data were collected using a structured online...

... Shariah compliance Islamic banking M12 M14 Z12 Indonesian Education Scholarship (Beasiswa Pendidikan Indonesia–BPI) Center for Higher Education Funding Indonesian Endowment Fund for Education (LPDP) This research was funded by the Indonesian Education Scholarship (Beasiswa...

... development and future directions. Corresponding author Mohamad Reeduan Mustapha reeduan@umpsa.edu.my 10 08 2025 29 10 2025 15 12 2025 Halal tourism Southeast Asia Shariah compliance Muslim travel Universiti Malaysia Pahang Al-Sultan Abdullah RDU223413 This study...

..., and whether Shariah compliance systematically influences leverage. Design/methodology/approach Using panel data from Boursa Kuwait (2013–2022), the authors estimate fixed-effects regressions that incorporate Islamic status as a key explanatory variable for the capital structure. They control for standard...

...Novi Puspitasari; Rusni Hassan; Sutan Emir Hidayat; Ana Mufidah; Asa Prayarsni Korina Purpose Two objectives of this research are to analyze the relationship between carbon emission disclosure ( CED ) and firm value ( FV ) and to analyze the role of Shariah compliance ( SC ) in moderating...

..., particularly in sectors such as retail banking, where standardization is the norm. This dynamic raises concerns about customers’ awareness and comprehension of contract clauses, especially in Islamic home financing, where Shariah compliance and Arabic terminology add layers of complexity...

... to Islamic mutual funds in terms of ethical and Shariah compliance as compared to conventional mutual funds. Historical context: It conducted a thorough investigation of the evolution of mutual funds, about the introduction and growth of Islamic mutual funds in the Saudi market...

... to empower ShCCs to disclose all transactions and activities aligned with Maqasid Shariah and to promote Maqasid Shariah disclosure practices that benefit ummah as whole. Maqasid Shariah Disclosure Shariah-compliant companies (ShCCs) Shariah compliance Islamic accounting M41 M42...

...Hasan Mukhibad Purpose This study aims to explain the effect of customer loyalty, financial performance and market power on Shariah compliance (SC). Design/methodology/approach This study investigates 101 fully-fledged Islamic banks (IBs) from 27 countries, and panel data regression...

... interest rate to have significant impact on the IPO demand. Some models found non-Shariah compliance status of IPO companies to be a significant factor for the investors to demand IPO. Quantile regression results found board independence to have a positive association with larger, less-subscribed...

... additional value and skills in overseeing more extensive Shariah compliance and providing input into the particular bank for better governance. It is, therefore, the ESA competency in having both Shariah and non-Shariah knowledge and skill can assist the IB with providing extensive and transparent Shariah...

...Abdullah Bugshan; Walid Bakry Purpose This paper aims to examine the relationship between Shariah compliance and corporate capital structure decisions. This study explores the variation of capital structure speed of adjustment. Design/methodology/approach The authors’ sample includes a sample...

.../methodology/approach By using semi-structured interviews, the paper examines 34 views and experiences of scholars and other practitioners from the FinTech and Islamic banking industries to gain an in-depth understanding of SBs’ Shariah compliance roles in FinTech inclusion in Malaysian Islamic banks (IBs...

...Omar Ikbal Tawfik; Hamada Elsaid Elmaasrawy Purpose The purpose of this study is to examine the effect of companies’ Shariah compliance (SC) debt financing decisions, financing with retained earnings (REs), cash holdings, capital expenditures and dividend pay-out policies. Design/methodology...

... frameworks, namely, ESG commitment and Shariah compliance; hence, contributing towards strategies to reach the Sustainable Development Goal 16 of promoting just, peaceful and inclusive societies. Originality/value This study has focused on the motives for cash holdings by considering the ethical precepts...

...Nur Laili Ab Ghani; Noraini Mohd Ariffin; Abdul Rahim Abdul Rahman Purpose This study aims to assess the extent of the mandatory and voluntary Shariah compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) in Malaysia. The study highlights the accountability...

... the years 2015 to 2019. A descriptive (Observational design) data analysis approach is used in comparing both I-REITs by focusing on five different variables that include: portfolio, governance, financial performance, Shariah compliance and risk management. Findings The findings offer evidence of key...

... and meetings between the two governing boards of IBs. Afef Khalil can be contacted at: afef.k@live.com 13 01 2019 29 10 2019 16 10 2020 20 02 2021 23 02 2021 Islamic banks Shariah board Corporate governance Board of directors Shariah compliance Shariah governance...

... portfolios. The VAR framework is preferred analysis technique to use for answering the questions similar to ours (Brennan et al., 1993 ; Chuang and Lee, 2011). The findings of this paper suggest that Shariah compliance has significant implications for how information is transmitted...