Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran +3 more
wiley +1 more source
Digital Innovations in the Financial System of Islamic Countries of the Middle East
In the Middle East region, there are international financial centers (IFC). In addition to Tel Aviv, Istanbul and Baku, all these financial instruments operate on the basis of the Islamic financial system.
A. A. Musayev
doaj +1 more source
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
The Role And Competence Of Sharia Auditors In Supporting The Performance Of Sharia Banking [PDF]
This article aims to provide an overview of the role of shariah halal auditors in the guarantee system in sharia banking in Indonesia. Sharia banking is a financial institution that must be examined and tested with smart products, and it is operated by ...
Risnaeni, Umi Suswati, Sholeha, Amalus
core +1 more source
CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?
ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye +1 more
wiley +1 more source
Implementation Sharia Principles and Development of National Law In Sharia Share Trading In Indonesian Capital Market [PDF]
In the capital market sector in Indonesia, especially with regard to stock trading in the capital market, sharia principles have begun to be applied properly.
Aldyan, Arsyad
core +1 more source
This paper addresses the longstanding tension between reason and revelation in Islamic religious epistemology, with a focus on the thought of Ibn Taymiyyah (d. 728/1328).
Adeeb Obaid Alsuhaymi +1 more
doaj +1 more source
This study aims to examine and analyze the concept of Shari’a contemplation in Sufism. It will show the importance of the synergy between Shari’a and Haqiqa dimensions in Sufism.
Amir Maliki Abitolkha
doaj +1 more source
The Formation of Islamic REIT Prices in Malaysia: Analyses of Linkages and Transmissions
ABSTRACT This paper examines the linkages and transmissions of five Islamic‐real estate investment trusts (I‐REITs) listed on the Kuala Lumpur stock exchange in Malaysia. In general, the five I‐REITs do not co‐move and are not linked. When the price linkage of each I‐REIT is analyzed, however, two of them, KLCC and AME, co‐move.
Takayasu Ito
wiley +1 more source
COMPARISON OF SHARIA SUPERVISORY REGULATIONS ON ISLAMIC VENTURE CAPITAL IN INDONESIA AND MALAYSIA
Indonesia and Malaysia are two countries that have the potential to become world Sharia financial centers. These two countries have enormous potential because they are countries with a majority Muslim population.
Bagas Heradhyaksa +2 more
doaj +1 more source

