Journal of Islamic Accounting and Business Research: Volume 13 Issue 1

Application of blockchain information technology in Ṣukūk trade

Saheed Abdullahi Busari, Sikiru Olanrewaju Aminu

This study aims to explore the opportunities and challenges in activating a Smart Contract to enhance the efficiency and effectiveness of Ṣukūk offerings in the Islamic capital…

Can corporate governance mechanisms reduce earnings-management practices in Islamic banks?

Virasty Fitri, Dodik Siswantoro

This study aims to provide empirical evidence on the role of corporate governance mechanisms in reducing earnings-management practices in Islamic banks in Asia.

Can religious values reinvigorate the links between development and falāh?

Wahyu Jatmiko, A. Azizon

Previous studies have challenged the Human Development Index’s (HDI) ability to emulate the achievement of falāh (happiness). This paper aims to evaluate the role of religious…

Risk disclosure and financial performance: the case of Islamic and conventional banks in the GCC

Ayman E. Haddad, Hussain Alali

This study aims to explore the extent of risk disclosure (RD) among conventional banks (CBs) and Islamic banks (IBs) listed on stock markets in the Gulf cooperation council (GCC)…

Corporate social responsibility disclosure and Islamic banks: a case study of Pakistan

Muhammad Bilal Zafar, Ahmad Azam Sulaiman

This paper aims to gauge the level of corporate social responsibility (CSR) disclosure of Islamic banks of Pakistan.

Volatility transmission within financial markets during the COVID-19 pandemic: are faith-based investors well off in Tunisia?

Mustapha Ishaq Akinlaso, Aroua Robbana, Nura Mohamed

This paper aims to investigate the risk-return and volatility spillover within the Tunisian stock market during the COVID-19 pandemic analyzing both the Islamic and conventional…

Market discipline in the behavioral finance perspective: a case of Sharia mutual funds in Indonesia

Umi Widyastuti, Erie Febrian, Sutisna Sutisna, Tettet Fitrijanti

This study aims to determine antecedents of market discipline. A model was constructed by extending the theory of planned behavior (TPB) to explore the cognitive, psychological…

State ownership and bank performance: conventional vs Islamic banks

Turki Alshammari

This paper aims to examine the effect of state ownership on bank performance for all banks in the Gulf Cooperation Council (GCC) countries during the period 2003 – 2018, for two…

Ethico-religious green supply chain management (GSCM): embedding Islamic ethics’ codes for improving environmental concerns

Md Shamimul Islam, Noorliza Karia, Fauziah Md Taib, Husna Ara, Soroush Moeinzadeh

This study aims to propose an Ethico-Religious green supply chain management (GSCM) view grounded in Islamic teachings design to govern human beings working in the industries.

A systematic literature review on the socio-economic roles of waqf: evidence from organization of the Islamic cooperation (OIC) countries

Fahmi Medias, Asmak Ab Rahman, Akhmad Akbar Susamto, Zulfikar Bagus Pambuko

This paper aims to analyze the role of waqf in the socio-economic development of the organization of the Islamic Cooperation (OIC) countries. Various projects currently use waqf…