Results 21 to 30 of about 782 (163)

Impact of bank regulation on risk of Islamic and conventional banks

International Journal of Finance &Economics, Volume 28, Issue 1, Page 1025-1062, January 2023., 2023
Abstract We analyse the impact of bank regulation on the risks of Islamic banks (IBs) and conventional banks (CBs) between 2004 and 2015 by employing 455 CBs and 95 IBs from 22 countries where IBs and CBs coexist. Since the objective of Basel regulations is to achieve a stable banking sector by mitigating risks, we examine the impact of bank ...
Hafiz Hoque, Heng Liu
wiley   +1 more source

İslami Finans Standartlarının Fıkhi Dayanakları

Journal of Islamic Economics, 2023
İslami finans sistemi, faiz hassasiyeti olan bireylerin birikimlerini ekonomiye kazandırmak esaslı olarak geliştirilmiştir. Zamanla İslami finans alanının büyümesi, uluslararası ilişkiler kurulması ve kuruluşların uygulama farklılıkları, İslami finans ...
İmran Gürbüz Saçin
doaj   +1 more source

What drives risk disclosure in Islamic and conventional banks? An international comparison

International Journal of Finance &Economics, Volume 26, Issue 4, Page 6338-6361, October 2021., 2021
Abstract This paper examines and compares the relationship between risk disclosure and corporate attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index covering nine dimensions, we analyse the level of risk‐related disclosure (RRD) in a sample of 72 Islamic banks and 97 conventional banks across 11 countries.
Rihab Grassa, Nejia Moumen, Khaled Hussainey   +2 more
wiley   +1 more source

On intellectual capital efficiency and shariah governance in Islamic banking business model

International Journal of Finance &Economics, Volume 26, Issue 3, Page 3770-3787, July 2021., 2021
Abstract This paper empirically investigates whether intellectual capital (IC) and shariah governance jointly affect the economic performance of Islamic banks (IBs). In contrast to prior research, this paper disaggregate IC and corporate governance features and examine whether the two are jointly related to economic performance. These relationships are
Tasawar Nawaz, Roszaini Haniffa, Mohammad Hudaib   +2 more
wiley   +1 more source

Political economy of Islamic banking growth: Does political regime and institutions, governance and political risks matter?

International Journal of Finance &Economics, Volume 26, Issue 3, Page 4226-4261, July 2021., 2021
Abstract This article explores the political economy of Islamic banking by examining the impact of political regime types, institutional environment, government and political risk on the development of Islamic banking proxied by financing or loan growth in the case of 16 Muslims majority countries with autocratic and democratic regimes over the period ...
Mehmet Asutay, Noor Zahirah Mohd Sidek
wiley   +1 more source

The Impact of Applying AAOIFI in Islamic Banks. Case Study in Iraqi Islamic Banks (II)

CECCAR Business Review, 2021
The objective of this research is to study the impact of applying the AAOIFIs in Islamic banks, while referring to the impact of applying the AAOIFIs in Arab countries, the focus being on the Iraqi Islamic banks.
Dhiaa Al Deen ALAZZAWI, Ileana NIȘULESCU-ASHRAFZADEH   +1 more
doaj   +1 more source

Accounting for Waqf Institutions: Business, Not-for-Profit or Hybrid Entities?

International Journal of Islamic Economics and Finance, 2021
Despite the tremendous religious and socio-economic contributions of waqf institutions to Muslim communities across the globe, there was no universal accounting standard to adopt by such institutions until 15 Rabi’II (equivalent to 30th November 2020 ...
Umar Habibu Umar, Md Harashid Haron
doaj   +1 more source

Voluntary adoption of AAOIFI disclosure standards for takaful operators: the role of governance

, 2021
Purpose: This paper aims to determine the role governance plays in the voluntary adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Disclosure Standards by Islamic insurance (takaful) operators in the Southeast ...
Abdullah, Wan Amalina Wan, Zain, Fahru Azwa Mohd, Percy, Majella   +2 more
core   +1 more source

MUDHARABAH MENURUT AAOIFI DAN DSN MUI

Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah, 2023
ABSTRAKPenelitian ini dimaksudkan untuk membandingkan fatwa-fatwa yang dikeluarkan AAOIFI dengan fatwa dari DSN-MUI. Penelitian ini tidak bertujuan untuk membandingkan kekuatan kelemahan ataupun kelebihan kekurangan dari fatwa kedua institusi tersebut, tapi lebih untuk melihat apakah terdapat titik temu atau kesamaan dalam rangka memperkuat akad ...
Zulfikar, Muhammad, Bahri, Syamsul
openaire   +2 more sources

Islamic and Western banking: A Chicago perspective

, 2022
Economic Affairs, Volume 42, Issue 1, Page 179-185, February 2022.
Gerald R Steele
wiley   +1 more source