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Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and communication technology (ICT) adoption.

A quantitative cross-sectional design was used to distribute questionnaire sets to 975 working Muslim Omanis by using convenience sampling method. PLS-SEM was mainly used to examine the data.

All the factors determine behavioral intention to pay Islamic tax (BIIT), which significantly predicts Islamic tax compliance behavior (ITCB). However, perceived control behavior negatively determines intention. ICT adoption moderates the link between BIIT and ITCB.

This study offers both practical and theoretical implications that can guide efforts to promote Islamic tax compliance and advance our understanding of tax behavior within the ETPB framework.

This study accounted for crucial factors determining intention than earlier ones using the ETPB. Considering technological advancements, the study also assessed the moderating role of ICT between BIIT and ITCB.

The purpose of this study is to investigate the effects of resource use and environmental innovation on firms’ financial costs.

The sample consists of 2,588 firm-year observations from 647 companies collected from Thomson Reuters over a five-year period (year 2014 to year 2018). The authors analyze the data using panel-corrected standard errors, which corrects heteroskedasticity issues and contemporaneous error in the data. Further, the authors adopt cluster analysis based on the year and industry. The authors also adopt the generalized method of moments and two-stage least squares regression to check for endogeneity issues and validate the findings.

The findings generally indicate that resource use is negatively associated with firms’ cost of capital. Firms’ engagement with operational activities improves savings in the usage of resources, but environmental innovation is found to be positively associated with the cost of capital. This may be attributable to higher capital investment, stringent risk assessment and third-party assurance associated with firms’ environmental innovation.

The findings urge regulators, practitioners and stakeholders to engage in more dialogues to reduce the costs associated with environmental sustainability innovation. This may be in the form of new technologies, energy-saving products, waste recycling and green innovations. Government intervention via greater infrastructure, tax incentives and regulatory reform may support the growth of innovation in emerging market economies.

Efforts are needed to encourage a dynamic, innovative and entrepreneurial mindset among the people living in emerging countries. Also, government regulatory reform is imperative in encouraging innovations in the environmental, social and governance ecosystem.

The effect on society would be in the form of a new product innovation that creates better living standards and environments for the communities.

To the best of the authors’ knowledge, this is one of the few studies that focuses on the impact of firms’ resource use and environmental innovativeness and its implications on business financial costs in both emerging and developed markets.

This study aims to discuss literature of zakat collection, particularly to compare what Scopus and Web of Science (WoS), as the two most popular databases, provide to complete the pattern and the direction of future research of zakat collection using bibliometric analysis.

This study collected 266 manuscripts from the Scopus database and 106 manuscripts from the WoS database covering more than three decades from 1987 to the beginning of 2023.

This study identifies a wider horizon of future research of zakat collection literature. Where Scopus database mostly discusses the connection between the state, government and zakat, meanwhile the WoS database discusses smaller scope of zakat collection, which includes zakat institution and its governance along with behavioural and commitment of zakat payers.

The results imply that future research agenda may include the discussion of state-government-zakat collection policy connection and behavioural and commitment of zakat payers.

The results also imply to widening and deepening the zakat collection. Further, it also implies to administratively to zakat agencies/zakat institution.

To the best of the authors’ knowledge, this study is among the first study (or the first) that compare Scopus and WoS database in the zakat collection literature.

Islamic economics was initially established as a discipline within a noninterest framework to foster equitable and sustainable growth. Its focus on noninterest equality has transitioned to noninterest finance over time. The finance-driven approach needs being reformed as it may not generate structural solutions for the current macroeconomic challenges – including high inequality of income, sluggish growth and high interest rates. This study aims to ascertain whether Islamic economics is progressing in the correct direction by estimating whether noninterest equality or noninterest finance has a greater impact on aggregate income and lending interest rates in three steps.

The first step involves estimating the total effect centrality of income inequality and interest-bearing finance in the economies of the US, the UK and Germany. In the second stage, it is estimated whether the negative impacts of lending interest rates on aggregate income in these nations are exacerbated to a greater extent by income inequality or interest-bearing finance. The third step involves estimating whether income inequality or interest-bearing finance has a greater impact on increasing lending interest rates.

The study presents four findings. First, income inequality has a greater total effect centrality than bank credits in a network of aggregate income, lending interest rates, income inequality and bank credits in the UK and Germany. Second, the rising income inequality in the United States exacerbates the adverse effects of lending interest rates on aggregate income more significantly than bank credits. The slightly declining income inequality in the UK reduces the negative impact of lending interest rate on aggregate income, whereas bank credits exacerbate it. The negative effect of lending interest rates on aggregate income in Germany is converted into a positive effect by a progressively decreasing income inequality, whereas bank credits exacerbate it. Third, the extent of income equality’s alleviating (mediating) impact on the negative influence of lending interest rates on aggregate income intensifies with a greater reduction in income inequality. Fourth, banking credits convert the negative impacts of income inequality on lending interest rates into positive effects in the UK and Germany. They amplify the positive impact of income inequality on lending interest rates in the United States.

The study suggests that students of Islamic economics should focus on studying noninterest equality either no less than or more than noninterest finance to foster equitable growth, which is the most fundamental quantitative goal of Islamic economics.

This study is the first, to the author’s knowledge, to compare noninterest equality of income and noninterest finance using time-varying networks and mediation analysis. The study’s findings are crucial for comprehending the importance of income inequality in Islamic economic research, particularly in relation to its comparative significance with Islamic finance. Such an insight could potentially facilitate the application of the noninterest equality of income as a viable solution to the persistent predicament facing modern economies.

The purpose of this article is to investigate the influence that firm-specific characteristics, such as organisational capabilities, risk management methods and stakeholder relationships, have on political risks (PRs) that are associated with multinational construction projects in Pakistan.

The methodology employed in this investigation involved the acquisition of data through the use of questionnaires administered to experts in the construction industry. The research applied a quantitative method, and the sources of the data are from the Pakistani stakeholders. One hundred questionnaires were used for the data collection during field visits. Based on the data, it has been ensured that the valid questionnaires were utilised, and the data were tested for validity and reliability. The analysis tool utilised was SPSS software. For the questionnaire, a total of 15 firm-specific factors were considered in order to design the survey, which specifically targeted the identified features. The factors identified as risks were investigated using quantitative method to determine firm-specific risks.

It was found that when stakeholders have a better grasp of these dynamics, they are better able to strengthen their resilience and efficacy in managing PRs, which ultimately increases the likelihood that the project will be successful.

International construction projects (ICPs) in emerging countries are substantially impacted by PRs, which can have a considerable impact on their success and sustainability. The study is localised and not generic as it is limited to Pakistan, and the risk factors considered are firm-specific but related to PRs.

By identifying key risk factors, these firms can develop targeted risk management strategies, leading to enhanced decision-making and more efficient resource allocation. Effective strategies include diversification, local partnerships and comprehensive risk assessments tailored to the unique challenges faced by international contracting firms in Pakistan.

ICPs in emerging countries like Pakistan face critical problems, which include the presence of PRs. Although the larger political environment plays a significant part, the manner in which businesses navigate and mitigate PRs is also influenced by firm-specific elements.

The study is novel in terms of the factors looked at, the data, the conceptual framework and the findings of the study. The dynamic political scene, which is characterised by instability, policy changes, corruption and geopolitical conflicts, poses significant dangers to the timeliness of projects, the expenses of such projects and the investments that are made in those projects.

This study aims to empirically investigates the effect of the COVID-19 pandemic on ethical and nonethical stocks in Indonesia. Ethical stocks which are characterized by moral-based companies’ activities and lower debt are expected to have better resilience during the COVID-19 crisis compared to nonethical stock.

This study observes 589 firms of ethical and nonethical stock during sample periods ranging from March 2, 2020 (first case announced) to June 30, 2021. Panel regression, with some control variables, was applied.

Testing firms in Indonesia revealed a significant difference in stock resilience, in which ethical stock has a better resilience compared to nonethical, with Islamic socially responsible investment (SRI) stock having the highest resilience, followed by Islamic stock and then SRI stock. This study documents a significant effect of some financial criteria on the stock resilience, namely, return market (RM), market capitalization (MCAP) and share turnover (TURN). Overall, after splitting the sample into different time horizons, this study consistently reveals that ethical firms have better resilience compared to nonethical stocks.

This study makes several contributions to the literature on Islamic finance, especially concerning Islamic screening with SRI factors. In practical terms, this study supports the argument that focusing on integrating environmental, social and governance criteria in sharia screening will improve the quality of Islamic firms. The “Islamic” label is not only a marketing label but also a quality certification.

This study can be used as a reference for developing Islamic finance more focused on sustainability issues including socioeconomic and human development by improving the quality of screening of Islamic firms. Therefore, this study suggests that the establishment of Islamic SRI index is very crucial and significant to promote ethical-based investment.

Learning capability improves knowledge resources fosters innovative capabilities and firm competitiveness. The study aims to examine the human resource management (HRM) practice and employee creativity relationship using organizational learning capability (OLC) as a mediating variable.

Data were collected from 67 small-sized and 96 medium-sized firms. Confirmatory factor analysis was applied to establish construct validity and reliability. Structural equation modeling was used to evaluate the proposed model and hypotheses.

The results show that performance appraisal and employee creativity were positively related. Employee participation and employee creativity were positively related. Compensation and employee creativity were nonsignificantly related. OLC mediates the performance appraisal and employee creativity relationship. Similarly, OLC mediates the employee participation and employee creativity relationship. However, OLC did not mediate the compensation and employee creativity relationship.

Due to the research’s SME focus and cross-sectional data, the finding’s generalizability will be constrained.

The findings of the study would be useful to policymakers, stakeholders and management of SMEs in developing a supportive learning climate that promotes experiential and continuous learning cultures to ensure strategic capabilities, sustainable competitive advantage and innovativeness.

The study contributes to the extant literature on OLC, HRM practices and employee creativity by empirically evidencing that OLC mediates the performance appraisal, employee participation and employee creativity relationship.