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1-16 of 16
Keywords: Z12
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Journal Articles
Journal of Islamic Accounting and Business Research 1–26.
Published: 10 March 2026
... Emerald Publishing Limited Licensed re-use rights only Ramadhan effect Islamic finance Investor sentiment Stock market anomaly G14 G15 Z12 Financial markets are shaped not only by economic fundamentals but also by behavioural, cultural and institutional forces...
Journal Articles
Journal of Islamic Accounting and Business Research 1–46.
Published: 06 March 2026
... Capital structure Default risk Dynamic panel model Financial resilience Shariah-compliant Non-compliant G01 G32 G33 Z12 G01 G32 G33 Z12 G01 G32 G33 Z12 Business default is one of the most widely discussed issues in corporate finance. This topic has been...
Journal Articles
Journal of Islamic Accounting and Business Research 1–19.
Published: 03 February 2026
... 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...
Journal Articles
Journal of Islamic Accounting and Business Research 1–25.
Published: 09 December 2025
... G32 G34 Z12 Capital structure remains a central topic in corporate finance. Foundational theories, including the Tradeoff Theory (Kraus and Litzenberger, 1973), Pecking Order Theory (Myers and Majluf, 1984) and Agency Theory (Jensen and Meckling, 1976), offer different explanations for how...
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 23 June 2025
... growth Cooperation Random effect model F43 G22 N15 O47 Z12 JEL Classification F43 O47 G22 N15 Z12 F43 O47 G22 N15 Z12 Insurance is a component of the financial system. Its essence is risk transfer and indemnification. Arrow (1963) highlighted the relevance...
Journal Articles
Journal of Islamic Accounting and Business Research (2024)
Published: 16 October 2024
... Conventional banks G01 G21 Z12 The COVID-19 pandemic has posed an unprecedented and formidable test for both the economic and financial sectors. Nearly all countries, including Indonesia, experienced a decline in gross domestic product (GDP) as a result of the pandemic. According to data from...
Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (3): 585–607.
Published: 19 October 2023
... promote growth (Boukhatem and Ben Moussa, 2018). 31 01 2023 09 06 2023 08 07 2023 13 09 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Capital requirement Islamic banking SUR Economic growth E23 G21 G38 Z12...
Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (3): 422–442.
Published: 31 March 2023
... 09 2022 28 12 2022 05 03 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Money creation Islamic banks Profits and losses sharing Indebtedness Financial stability E42 E51 G21 Z12 Money creation...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (6): 849–867.
Published: 22 December 2022
... discussion and Section 5 concludes the paper. 29 03 2021 13 02 2022 30 05 2022 08 08 2022 29 10 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only G34 M14 Z12 Islamic labelling Corporate governance Shariah...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (2): 339–359.
Published: 09 September 2022
.... Financial stability Insolvency PVAR-X model Dynamic SUR model Tunisian banks E32 E44 G21 G32 Z12 The question on the financial stability and bank insolvency has always been the interest of all central banks around the world. Solvency ratio measures the long-term ability of the bank...
Journal Articles
Journal of Islamic Accounting and Business Research (2023) 14 (2): 289–294.
Published: 18 August 2022
... 152.56 2012 5.27 4.97 1,655.90 2011 0.30 0.21 249.65 2010 0.09 0 0 Source: Yahoo Finance E40 Z12 Cryptocurrency adoption is increasing around the globe. As of 2021, there are 200 million cryptocurrency users worldwide (Triple-A, 2021 , statistics). Several...
Journal Articles
Journal of Islamic Accounting and Business Research (2024) 15 (2): 225–243.
Published: 02 June 2022
.... Financial inclusion Islamic financial literacy Financial planning Household finance Personal finance G51 G53 J13 Z12 In addition to BI, in 2013, the Financial Services Authority (hereinafter referred to as OJK) was formed, which functions to regulate and supervise the financial services...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (10): 2053–2067.
Published: 17 October 2020
... to conventional financial institutions. O31 Z12 L25 G21 G11 The Islamic finance industry is one of the most growing sectors in the global finance industry. IFSB’s (2020) report indicates that the global Islamic financial services industry’s assets size amounts to about $2.44tn. There are two...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (10): 1791–1806.
Published: 06 July 2020
..., more PLS investments lead to less liquidity: H1. There is a significant negative relationship between ratio of investment based on PLS to total assets and liquidity in Islamic banks. G21 G32 Z12 Islamic banks differ significantly from their conventional counterparts...
Journal Articles
Journal of Islamic Accounting and Business Research (2020) 11 (2): 326–345.
Published: 20 January 2020
... Lender of last resort Qard al-Hasan-based monetary policy Liquidity risk management Liquid asset holdings Central bank E52 E58 P51 Z12 Islamic banks (IBs) constitute almost 24 per cent of the market (Kahf and Hamadi, 2014), yet they do not have access to the borrowing facilities...
Journal Articles
Journal of Islamic Accounting and Business Research (2019) 10 (5): 679–694.
Published: 14 October 2019
... ratio Bank size Capital adequacy ROA Credit risk G11 G20 G21 G32 G33 Z12 The mid-1970s witnessed the emergence of Islamic financial systems, which came into existence mainly to provide a variety of religiously acceptable financial services to the Muslim communities (Hassan...
