Journal of Islamic Accounting and Business Research: Volume 6 Issue 2

The practice of IFSB guiding principles of risk management by Islamic banks: International evidence

Romzie Rosman, Abdul Rahim Abdul Rahman

The purpose of this study is to examine the nature of the risk management practices of Islamic banks as recommended by the Islamic Financial Services Board (IFSB) in managing…

Earnings management behaviour of Shariah-compliant firms and non-Shariah-compliant firms: Evidence from the MENA region

Omar Farooq, Allaa AbdelBari

This paper aims to answer the following questions by using the data from the MENA region (Morocco, Egypt, Saudi Arabia, United Arab Emirates, Jordan, Kuwait and Bahrain): Do…

Underpricing of IPOs in Saudi Arabia and Sharia compliance

David Mayes, Faisal Alqahtani

The purpose of this paper is to explore the extent of underpricing in the Saudi Arabian market of initial public offerings (IPOs), offer explanations and consider whether…

Islamic finance, contagion effects, spillovers and monetary policy

Wafik Grais, Wassim Rajhi

The aim of this paper is to review monetary and systemic liquidity management policies that essentially aim at containing crisis and limiting their spread. A corollary is whether…

An empirical study on the influence of Islamic values in poverty alleviation

Abdelhak Senadjki, Jamalludin Sulaiman

– This study aims to shed some light on the roles of Islamic values and principles in encouraging households to enhance their livelihood and, therefore, alleviate their poverty.

The key players’ perception on the role of Islamic microfinance in poverty alleviation: The case of Pakistan

Kausar Abbas, Nasim Shirazi

This study aims to know the present structure and move of the Islamic banks of Pakistan as well as current issues and challenges for Islamic microfinance. However, this is based…

Societal institutions and control system characteristics: empirical evidence from the UAE

Mayada Abd El-Aziz Youssef, Essam Moustafa

This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities…

Assessing the contribution of Islamic finance to economic growth: Empirical evidence from Malaysia

M. Shabri Abd. Majid, Salina H. Kassim

– This purpose of this paper is to empirically examine the contribution of the Islamic banking and financial institutions (IBFIs) to economic growth in Malaysia.