Results 71 to 80 of about 283 (159)

Corporate Social Responsibility and Diversity Management in Islamic Banking: A Bibliometric and Content Analysis With a Western Comparative Perspective

Business Strategy &Development, Volume 8, Issue 4, December 2025.
ABSTRACT This study examines how Islamic banks conceptualize and implement diversity management within their broader frameworks of corporate responsibility and ethical governance. Drawing on a mixed bibliometric and content analysis of most capitalized Islamic banks, findings reveal a governance and risk‐based sustainability model that aligns with, yet
Valerio Brescia, Massimo Cane, Maura Campra   +2 more
wiley   +1 more source

The prudential supervision of Islamic banks as hedging instrument from the economical crisis

Путеводитель предпринимателя, 2020
The issues of prudential supervision ofIslamic financial institutes, including work of Islamic audit and Sharia Supervisory Board, are considered in the article.
S. Yu. Babenkova
doaj  

Analysis Concept of Independence of the Sharia Supervisory Board in the Sharia Banking

MUAMALATUNA
The Sharia Supervisory Board is obliged to direct, review, and supervise the activities of financial institutions so that it can be believed that they comply with Islamic sharia rules and principles, the fatwa of the Sharia Supervisory Board rules binding the Islamic financial institutions.
openaire   +2 more sources

The Tell‐Tale Tone: Negative Tone Disclosure and Tax Avoidance in MENA Banks

Managerial and Decision Economics, Volume 46, Issue 8, Page 4155-4169, December 2025.
ABSTRACT This study examines the relationship between negative reporting tone in annual reports and tax avoidance practices in a panel of 63 banks operating in seven Middle Eastern and North African (MENA) countries observed over the 2012–2022 period.
Naima Lassoued, Imen Khanchel, Mohamed Malek Belhoula   +2 more
wiley   +1 more source

The Effect of The Characteristics of the Board of Directors and Sharia Supervisory Board on The Distribution of Zakat of Islamic Banks In Indonesia

Journal of Islamic Economic Laws
This study aims to test the effect of the characteristics of the Board of Directors and the Sharia Supervisory Board on the distribution of Zakat to third parties by Islamic banks in Indonesia.
Muhammad Hariz, Ahmad Baehaqi, Mustafa Kamal, Behnam Kian   +3 more
doaj   +1 more source

“Love conquers all?”: Women's narratives on polygyny as an internal critique of intersecting patriarchies

Feminist Anthropology, Volume 6, Issue 2, November 2025.
Abstract This article unveils how gender inequality and colonial dichotomy became visible in the practice of polygyny among Muslim‐Christian intermarried couples in the southern Philippines. Based on ethnographic research conducted in Iligan, it documents the lived experiences of Christian wives, Maranao Muslim women, and female Muslim converts.
Asuna Yoshizawa
wiley   +1 more source

OPTIMALISASI PERAN DEWAN PENGAWAS SYARIAH (DPS) DALAM PERBANKAN SYARIAH DI MEDAN

Equilibrium: Jurnal Ekonomi Syariah, 2018
Structure of sharia supervision board implements Islamic Economics law into business transactions through sharia supervision processes. This article aims to define sharia supervision and examine sharia supervisory councils.
Mustapa Khamal Rokan
doaj   +1 more source

ROLE OF THE SHARIA SUPERVISORY BOARD AND THE SIZE OF ISLAMIC BANK ON THE PERFORMANCE OF SHARIA BANKS IN INDONESIA

Journal of Management and Islamic Finance, 2023
This study aims to examine the role of the Sharia Supervisory Board and the size of Islamic banks on the performance of Islamic Commercial Banks in Indonesia. The characteristics of the Sharia Supervisory Board (SSB) are proxied by the variables of the size of the SSB, Concurrent Positions of the SSB, the Meetings of the SSB and the Educational ...
openaire   +1 more source

Director Financial Literacy: Defining a Baseline Competence for Board Oversight and Legal Accountability

Corporate Governance: An International Review, Volume 33, Issue 6, Page 1598-1628, November 2025.
ABSTRACT Research Question/Issue What does it mean for a board director to be financially literate? Despite widespread agreement that financial competence is vital for corporate oversight, governance researchers have mostly focused on financial expertise at the board level.
Jackie Bettington, Gavin Nicholson
wiley   +1 more source

Assessing US and Global Economic Policy Uncertainty Effects on Non‐Performing Loans in MENA's Islamic and Conventional Banks

International Journal of Finance &Economics, Volume 30, Issue 4, Page 4279-4304, October 2025.
ABSTRACT Banks within the MENA regions serve as pivotal agents in fostering economic growth through extensive lending to businesses, individuals and corporations, thereby amplifying employment within the banking sector. A pressing concern affecting these banks is the proliferation of NPLs, which not only diminishes net earnings but also escalates ...
Shadi Ratib Mohammad Aledeimat, Murad Abdurahman Bein   +1 more
wiley   +1 more source