International Journal of Islamic and Middle Eastern Finance and Management: Volume 17 Issue 2

ESG practices and bank efficiency: new evidence from an oil-driven economy

Ali Shaddady, Faisal Alnori

The purpose of this paper is to investigate whether banks’ environmental, social and governance (ESG) initiatives increase or decrease banks’ efficiency.

Ethical banking behavior among millennials and Gen-Z in Malaysia

Siti Aisyah Zahari, Shahida Shahimi, Suhaili Alma'amun, Mohd Mursyid Arshad

This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.

Theorizing Islamic entrepreneurship from an Islamic governance perspective

Iznan Tarip

Research on Islamic entrepreneurship (IE) is growing but with difficulty. After reviewing six IE models, several problematic inconsistencies were identified, which can be…

Ownership structure, board characteristics, and performance of Indonesian Islamic rural banks

Muhamad Umar Mai, Ruhadi Nansuri, Setiawan Setiawan

This study aims to examine the influence of ownership structure and board characteristics on the performance of Indonesian Islamic rural banks (IRB) using the system generalized…

Exploring the moderating role of religious orientation on Islamic Fintech adoption

Ayman Abdalmajeed Alsmadi

This paper aims to delve into the factors influencing the adoption of Islamic Fintech and investigates the potential impact of Religious Orientation.

Small firm auditing using the analytical procedures (APs) in a politically challenging context

Muiz Abu Alia, Islam Abdeljawad, Mamunur Rashid, Renad Anwar Frehat

This study aims to explore the use, effectiveness, motives and obstacles of analytical procedures (APs) used by auditors in Palestine, a context characterised by a pool of small…

Creditworthiness pattern prediction and detection for GCC Islamic banks using machine learning techniques

Samar Shilbayeh, Rihab Grassa

Bank creditworthiness refers to the evaluation of a bank’s ability to meet its financial obligations. It is an assessment of the bank’s financial health, stability and capacity to…

Real estate and business fixed assets in the early Islamic economy from a Zakah perspective

Zaid Al-Aifari, Mehmet Bulut, Monzer Kahf

The face value of nonowner-occupied real estate and business fixed assets is excluded from Zakah, according to most Fiqh scholars who argue that it has not been explicitly ordered…

The impact of inflation on bank stability: evidence from the MENA banks

Ali Awdeh, Chawki El Moussawi, Hassan Hamadi

Serious concerns about the stability of the international financial systems have arisen recently, resulting from the mounting inflation rates and the accompanying procedures to…