Journal of Islamic Accounting and Business Research: Volume 11 Issue 6

Trust in takaful agents: antecedents and consequences

Syadiyah Abdul Shukor

The purpose of this study is to explain factors contributing towards the development of trust in takaful agents and its consequences.

The role of related party transactions on sukuk financing

Norakma Abd Majid, Akmalia Mohamad Ariff, Nor Raihan Mohamad

The Islamic bond, known as sukuk, is an ethical financing avenue driven by religious and profit motives. This study aims to analyze the relation between related party transactions…

The impact of situational factors on ethical choice: A survey of Islamic banking practitioners in UAE

Shinaj Valangattil Shamsudheen, Saiful Azhar Rosly

The purpose of this paper is to use Ferrell and Gresham (1985) contingency model to examine the impact of situational factors on decision-making behaviour related to ethical…

The impact of Shariah finance compliance level on the cost of debt

Harit Satt, Fatima Zahra Bendriouch, Sarah Nechbaoui

Does Shariah finance have any impact on the cost of debt? The existing literature on Shariah finance revolves around its effect on the macroeconomic level but remains poor when…

Relative performance of religious and ethical investment funds

Esther Castro, M. Kabir Hassan, Jose Francisco Rubio, Zairihan Abdul Halim

This paper updates the literature regarding the performance of constrained US mutual funds by looking at the relative performance of Christian mutual funds, socially responsible…

Comparative analysis between global sukuk and bond indices: value-at-risk approach

Rubaiyat Ahsan Bhuiyan, Maya Puspa, Buerhan Saiti, Gairuzazmi Mat Ghani

Sukuk is an innovative financial instrument with a flexible structure based on Islamic financial contracts, unlike a bond which is based on the structure of a loan imposed with…

Risk management with a duration gap approach: Empirical evidence from a cross-country study of dual banking systems

Jamshaid Anwar Chattha, Syed Musa Alhabshi, Ahamed Kameel Mydin Meera

In line with the IFSB and BCBS methodology, the purpose of this study is to undertake a comparative analysis of dual banking systems for asset-liability management (ALM) practices…

What drives the financial performance of general takaful companies?

Mazhar Hallak Kantakji, Baharom Abdul Hamid, Syed Othman Alhabshi

This study aims to identify the internal and external factors affecting the financial performance of general takaful companies operating in Saudi Arabia, Malaysia, UAE, Qatar and…