International Journal of Law and Management: Volume 65 Issue 6

The impact of cryptocurrencies on the gold, WTI, VIX index, G7 and BRICS index before and during COVID-19: a quantile regression and NARDL analysis

Mouna Aloui, Besma Hamdi, Aviral Kumar Tiwari, Ahmed Jeribi

This study aims to explore the impact of cryptocurrencies (Bitcoin, Ethereum, Monero and Ripple) on the gold, WTI, VIX index, G7 and the BRICS index before and during COVID-19.

Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle

Susana Cristina Rodrigues Aldeia

This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle.

Laws on regulatory technology (RegTech) in Saudi Arabia: are they adequate?

Jawahitha Sarabdeen

The Regulatory Technology (RegTech) is said to be the use of information technology for regulatory monitoring, reporting and compliance. It is used to solve regulatory and…

Addressing sustainability challenges as part of director’s duty in Malaysia

Nurul Jannah Mustafa Khan, Hasani Mohd Ali, Hazlina Shaik Md Noor Alam

The development of successful Sustainable Development Goals realization cannot be divorced from regulations governing sustainability information. Therefore, limited research on…

Bibliometric analysis of value-added tax research: a comparative study between European Union and Gulf Cooperation Council countries

Tif Said Suhail Al Mazroui, Mohammed Muneerali Thottoli, Maathir Mohammed Saud Al Alawi, Noor Talal Hamed Al Shukaili, Duaa Suleiman Amur Al Hoqani

This study aims to compare recent topics on value-added tax (VAT) in the European Union (EU) and Gulf Cooperation Council (GCC), understand the differences in VAT discourses…

An analysis of controlled foreign company (CFC) rules of Mauritius; a comparative study with the UK and US

Ambareen Beebeejaun

Numerous policies are established in Mauritius to attract foreign direct investment, but at the same time, severe concerns were raised concerning the erosion of Mauritian tax…

Reinforcing policy and legal framework for Islamic insurance in Islamic finance: towards achieving Saudi Arabia Vision 2030

Yusuff Jelili Amuda, Sarah Alabdulrahman

Conventional insurance creates a gap in the financial system across the world that manifests from the global financial and economic crisis. There is an increasing demand for…

Legitimising CSR through the institutional backup – gauging compliance of the Indian corporate sector in the mandatory regime

Aparna Bhatia, Amandeep Dhawan

This study aims to calculate the corporate social responsibility (CSR) expenditure made by companies as per the provisions of Section 135 of Companies Act 2013 and check the…

Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan

Esraa Esam Alharasis

This study aims to collect new empirical evidence to determine how different forms of ownership structure responded to the recent COVID-19 crisis. In light of this tragedy, it…

ESG and financial variables: a systematic review

Mohit Saini, Vaibhav Aggarwal, Barkha Dhingra, Pankaj Kumar, Mahender Yadav

The growing trend in environmental, social and governance (ESG) research, along with its relevance to the financial performance of firms, has gained a lot of attraction in…

The adoption of shareholder activism by minority investors in Mauritius and a comparative analysis with the UK laws

Ambareen Beebeejaun, Pramod Kumar Bissessur

Shareholder activism is gaining popularity across the globe especially in today’s context where the option of giving up and selling shares to exit the company has become obsolete…

Enabling beneficial right for sovereign ṣukūk issuance in Indonesia: challenges and analysis

Rio Erismen Armen, Engku Rabiah Adawiah Engku Ali, Gemala Dewi

This study aims to investigate beneficial right as a new legal concept and term accepted by the Indonesian legal system. The new concept was ratified to endorse government…