Journal of Islamic Accounting and Business Research: Volume 10 Issue 4

Rastin partnership accounting part I: general procedure

Bijan Bidabad, Mahmoud Allahyarifard, Mahshid Sherafati

This paper aims to explain a new system of accounting for partnership financing that applies in Rastin profit and loss sharing banking. In this system, the interest rate is not…

Waqf and trust: the nature, structures and socio-economic impacts

Mohammad Abdullah

This paper aims to compare and contrast the concept, mechanism and functions of the two socio-economic institutions, i.e. waqf (Islamic trust) and English trust. It endeavours to…

Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines

Abdullah Campong Andam, Ahmad Zamri Osman

The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income.

The determinants of profitability in Sharia-compliant corporations: evidence from Jordan

Nizar Mohammad Alsharari, Turki Raji Alhmoud

The purpose of this paper is to examine the determinants of profitability of 28 Sharia-compliant corporations in Jordan over the three-year period of 2013-2015.

Does Ramadan influence the returns and volatility? Evidence from Shariah index in India

Dharani Munusamy

Muslim’s hope that the holy month of Ramadan will create something more valuable for them. Through fasting and good actions, they can get rewarded twice than they normally can…

Hijri calendar effect in Borsa Istanbul gold market and Turkey’s foreign exchange market

Nasif Ozkan

This study aims to investigate the Hijri calendar effect in Borsa Istanbul (BIST) precious metal market and foreign exchange market (Dollar and Euro market) of Turkey.

Islamic religiosity and Islamic financial asset holdings (IFAH)

Rozaimah Zainudin, Nurul Shahnaz Mahdzan, Rosmawani Che Hashim, Noor Adwa Sulaiman

This paper aims to examine the relationship between Islamic religiosity and Islamic financial asset holdings (IFAH) among Muslim individuals in Malaysia.

Extending the theory of planned behavior to explain the role of awareness in accepting Islamic health insurance (takaful) by microenterprises in northwestern Nigeria

Mansur Ahmed Kazaure

Nigeria is a country with very low health insurance coverage, with only 3 per cent of its population in the public and private sector covered by conventional health insurance…