Journal of Islamic Accounting and Business Research: Volume 11 Issue 3

Privileging downward accountability in Waqf management

Ahmad Zamri Osman, Gloria Agyemang

This paper aims to argue for the need of beneficiaries’ involvement in matters impacting them. The current effort to improve waqf management and the trend of waqf studies seems to…

Enhancing socio-economic justice and financial inclusion in Nigeria: The role of zakat, Sadaqah and Qardhul Hassan

Nurudeen Abubakar Zauro, Nurudeen Abubakar Zauro, Ram Al Jaffri Saad, Norfaiezah Sawandi

The purpose of this paper is to discuss the roles of Zakat, Sadaqah and Qardhul Hassan within the context of the existing literature as major Islamic financial instruments for…

The performance of Shariah-compliant companies during and after the recession period – evidence from companies listed on the FTSE All World Index

Muhammad Tahir, Salma Ibrahim

The purpose of this study is to investigate the relative performance of Shariah-compliant companies (SCCs) compared to conventional companies. This study focuses on two periods…

Push and pull model of women entrepreneurship: empirical evidence from the UAE

Huda Al Matroushi, Fauzia Jabeen, Ayesha Matloub, Muhammad Tehsin

This study aims to develop a push–pull factors theory of women entrepreneurship, to identify and prioritize the factors influencing Emirati women entrepreneurs, and also aims to…

The intention to adopt Islamic financing in emerging economies: evidence from Uganda

Juma Bananuka, Veronica Mukyala, Zainabu Tumwebaze, Johnson Ssekakubo, Musa Kasera, Mariam Ssemakula Najjuma

The purpose of this paper is to establish whether there is a relationship between religiosity, religious preferences, firm age and intention to adopt Islamic financing in an…

Stock returns in Islamic and conventional banks

Ben Ltaifa Monia

This study aims to explore empirically the determinants of stock return in a comparative context between Islamic and conventional banks.

The Islamic harmonization of consolidated auditors’ reports: A further and advanced empirical study from banks groups

Mondher Fakhfakh

The purpose of this paper is to examine the level of harmonization of consolidated auditors’ reports issued by the independent auditors of Islamic banks.

Sharīʿah compliant working capital financing_ a case-study of Indian sugar industry

Abuzar Nomani, Mohammad Khalid Azam

This paper aims to assess how Sharīʿah guidelines improve the working capital needs of the Indian sugar industry. Previous studies reveal that the sugar industry in India is in a…

An exploratory study on social entrepreneurship in Egypt

Rebecca Fakoussa, Simon O'Leary, Suzan Salem

The purpose of this paper is to add to the existing wealth of knowledge on the benefits and challenges of social entrepreneurship in Egypt, a challenging emerging economy.

The effect of managerial overconfidence on the conditional conservatism and real earnings management

Mahdi Salehi, Mahmoud Lari DashtBayaz, Somayeh Hassanpour, Hossein Tarighi

This study aims to investigate the effects of managerial overconfidence on conditional conservatism and real earnings management among companies listed on the Tehran Stock…

Competition and market structure of the Malaysian Islamic banking industry

Mohd Faizal Basri

This paper aims to investigate the impact of competition in the Malaysian Islamic banking industry and the market structure of the industry by focusing on the particular impact…