Journal of Islamic Accounting and Business Research: Volume 10 Issue 1

Factors influencing Islamic banks’ capital structure in developing economies

Abdullah Awadh Abdullah Bukair

This paper aims to investigate the influence of company-specific attributes on capital structure decisions of Islamic banks (IBs) in Gulf Cooperation council (GCC) countries…

Income smoothing behavior and the procyclical effect of loan loss provisions in Islamic banks: Global evidence

Sigid Eko Pramono, Hilda Rossieta, Wahyoe Soedarmono

This study aims to test whether loan loss provisions in Islamic banks is procyclical by explicitly examining the link between non-discretionary provisions and loan growth. In the…

Sukuk risks – a structured review of theoretical research

Rashedul Hasan, Abu Umar Faruq Ahmad, Tamiza Parveen

The key purpose of this study is to make awareness for faithful Muslims who are interested to invest in Islamic capital markets so as to enable them making right decision while…

Efficiency and bank margins: a comparative analysis of Islamic and conventional banks in Yemen

Fekri Ali Shawtari, Mohamed Ariff, Shaikh Hamzah Abdul Razak

The purpose of this paper is to examine the determinants of bank margins in the Yemeni banking sector for Islamic and conventional banks. The first objective is to investigate…

Back to the future: returning to silver-backed money in Sri Lanka

Suhail Sinna Lebbe, Azhar Mohamad, Imtiaz Mohammad Sifat

The purpose of this paper is to investigate the drivers of the behaviour intention to use the Silver-Backed Mobile Payment System (SBMPS) among the residents of Kattankudy, Sri…

Accountability in Islamic financial institution: The role of the Shari’ah supervisory board reports

Zakaria Ali Aribi, Thankom Arun, Simon Gao

The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on…

The need for Islamic accounting standards: the Malaysian Islamic financial institutions experience

Nor Farizal Mohammed, Fadzlina Mohd Fahmi, Asyaari Elmiza Ahmad

The purpose of this paper is to examine views of financial statements preparers with regard to the practices in reporting Islamic Financial Institutions (IFIs), thereby…

The influence of culture on service quality leading to customer satisfaction and moderation role of type of bank

Yousef Mohamed Endara, Asbi B. Ali, Mohd Shukri Ab Yajid

Considering the importance of current Libyan business environment, this paper aims to understand the influence of culture on perceived service quality that leads to customer…