Journal of Islamic Accounting and Business Research: Volume 13 Issue 2

Apartment purchase under Shirkah-ul Milk and shariah compliance in Islamic banks: the perception of bankers and clients in Bangladesh

Mohammad Nazim Uddin

Apartment purchase is an increasing investment trend in Islamic banks as clients trusted to eradicate the interest from financial dealings to capture the Islamic Principles. The…

The effect of motivating language and management effectiveness: empirical evidence from Waqf institutions in Malaysia

Sharfizie Mohd Sharip, Marinah Awang, Ramlee Ismail

This study aims to extend the investigation on leader communication by assessing the usage of motivating language (ML) by leaders in Waqf institutions in Malaysia.

Does Islamic values matter for Indonesian students’ entrepreneurial intention? The mediating role of entrepreneurial inspiration and attitude

Agus Wibowo, Sri Umi Mintarti Widjaja, Sugeng Hadi Utomo, Djoko Dwi Kusumojanto, Cipto Wardoyo, Ludi Wishnu Wardana, Bagus Shandy Narmaditya

Stimulating new business creating has been a decisive issue and the Indonesian Government is responding to this issue by providing entrepreneurship programs for Islamic students…

Assessing the possibility of financing social health insurance from zakat, case of Sudan: ARDL bounds approach

Fawzia Mohammed Idris, Mehdi Seraj, Huseyin Ozdeser

The purpose of this study is to find funding sources for social health insurance in Sudan to cover vulnerable families.

Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS

Aydın Karapınar, Figen Zaif

The purpose of this study is to reveal the effect on earnings quality of switching to International Financial Reporting Standards (IFRS) from Turkish generally accepted accounting…

Regulation, banking competition and risk-taking behavior in the MENA region: policy implications for Islamic banks

Miroslav Mateev, Syed Moudud-Ul-Huq, Ahmad Sahyouni

This paper aims to investigate the impact of regulation and market competition on the risk-taking Behaviour of financial institutions in the Middle East and North Africa (MENA…

Economics of savings-based finance: an interest-free model of rotating savings and credit association in Turkey

Yusuf Dinç, Rashed Jahangir, Ruslan Nagayev, Fahrettin Çakır

The emerging markets have been witnessing a remarkable revival of rotating savings and credit associations (ROSCAs) serving as alternative informal financing and investment…

A proposed centralized Shariah governance framework for Islamic banks in Bangladesh

Md. Kausar Alam

The purpose of this study is to propose a centralized Shariah governance framework (CSGF) for the Islamic banks and Shariah governance in Bangladesh as such, the existence and…