We investigate the impact of sustainability-performance disclosure (SPD) on firm performance on a cross-industry sample of 71 firms over the period 2011-2018.
Mudeer Ahmed Khattak +2 more
doaj +3 more sources
Reducing Over-indebtedness through Shariah Compliant Crowdbuying [PDF]
Households’ over-indebtedness has various social and economic consequences. With an increasing number of over-indebted households and rising individual bankruptcies, especially in the post-COVID-19 pandemic era, the efficiency of the solutions available ...
Mohamed Hamza Ghaouri +2 more
doaj +2 more sources
The Classification of Sharia Assets and Performance of Financial Portfolio [PDF]
The paper investigates the Shariah compliant and conventional portfolios in financial settings of Pakistan during the period 2009-2019 by using Markowitz Minimum-Variance (MMV) framework.
Sarfaraz Ahmed Bhutto +3 more
doaj +1 more source
Board structure, ownership structure, and capital structure: Empirical evidence on Shariah and non-Shariah compliant firms in Indonesia [PDF]
The main purpose of this study is to investigate the impact of board structure and ownership structure on capital structure of Shariah-compliant firms and Non-Shariah-compliant firms in Indonesia.
Ahmad Fadlur Rahman Bayuny, Razali Haron
doaj +1 more source
DO MARKET TIMING INCENTIVES AFFECT THE DEBT-EQUITY CHOICE OF MALAYSIAN SHARIAH-COMPLIANT IPOs?
Empirical and theoretical literature points out that market timing could shape financing decisions and persistently affect capital structure. However, prior studies on market timing do not distinguish between Shariah-compliant and non-compliant firms ...
Khemaies Bougatef, Oumaima Kassem
doaj +1 more source
Financial Risk Ratios and Earnings Management: Reducing Uncertainties in Shariah-compliant Companies [PDF]
This study examines whether Shariah-compliant companies practice earnings management by investigating the relationship among the risk of financial distress, leverage, and free cash flow in discretionary accruals, which function as a substitute for ...
Soheil Kazemian +3 more
doaj +1 more source
Shariah Compliant Macaulay’s Duration Model Testing: Evidence from Islamic banks in Indonesia
The purpose of this research is to test Shariah compliant duration models on Islamic banks in Indonesia. This will be achieved using data of earning assets and risk bearing liabilities of Indonesian Islamic banks from 2009 to 2019.
Syed Alamdar Ali Shah +2 more
doaj +1 more source
The Relevance of Bird-In-Hand Theory to Shariah - Inclined Investors: A Case Study of Malaysia
The purpose of this study is to identify whether the wealth of Shariah-inclined investors is affected by dividend policy. This study is different from other studies because earlier studies do not differentiate between Shariah-compliant and non-Shariah ...
Fareiny Morni +2 more
doaj +3 more sources
Cash Holdings in Shariah-Compliant Firms
The restrictions of a shariah-compliant index could have consequences for corporate finance. This research investigates the difference in cash holding policies between shariah-compliant and conventional firms in the Indonesia capital market. Our empirical results suggest that a shariah-compliant firm holds significantly less cash compared to a ...
Muhammad Saiful Hakim +2 more
openaire +2 more sources
Managerial Opportunism: Monitoring Financial Risk of Malaysian Shariah-compliant Companies [PDF]
Managerial opportunism, such as earnings management, is a rampant, but often discreet, among certain managers. Agency theory and the notion of conflict of interest are used as bases to assume that managers would resolve to engage with inappropriate ...
Aziatul Waznah Ghazali +3 more
doaj +1 more source

