Results 31 to 40 of about 428 (162)

VOLUNTARY DISCLOSURE IN INDONESIA: COMPARISON OF SHARIAH AND NON-SHARIAH COMPLIANT COMPANIES

Jurnal Akuntansi dan Auditing Indonesia, 2016
Shariah compliant companies are companies which the activities are accordance with Shariah principles. Indonesia, through Bapepam issues Shariah Securities List containing companies which has fulfilled the Shariah requirements issued by regulators. This
Peni Nugraheni
doaj  

Competency of Shariah Auditors in Islamic Banking Institutions: ‎Challenges and Pragmatic Solution

International Journal of Islamic Economics and Governance, 2022
Islamic banking is a Shariah-compliant alternative to the conventional banking system. All operations, products, and businesses adhere to Shariah guidelines in Islamic banking.
ESHAA SHAFIQUE, DUR-E-AYMEN, MUHAMMAD ASGHAR SHAHZAD   +2 more
doaj   +1 more source

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

Business Strategy and the Environment, Volume 35, Issue 3, Page 3561-3606, March 2026.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro, Andrea Martínez‐Salgueiro, Rubén Lado‐Sestayo, Milagros Vivel‐Búa   +3 more
wiley   +1 more source

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley   +1 more source

Return versus hype – Are Islamic metaverse companies more profitable than general ones – A Chinese stock analysis [PDF]

Türkiye İslam İktisadı Dergisi
The metaverse, a virtual universe in which individuals and companies can interact, has become of paramount importance in China in recent years. While the metaverses are still in their infancy, there has been a growing interest and influx of capital into ...
Klemens Katterbauer, Hassan Syed, Laurent Cleenewerck, Sema Yılmaz Genç   +3 more
doaj   +1 more source

Corporate Social Responsibility under the Maqasid Syariah Concept in Malaysia: Why Does it Matter?

Jurnal Media Hukum, 2023
Corporate Social Responsibility (CSR) is an essential component of the shariah corporation framework. In the current corporate model, CSR is still an option rather than a company objective.
Hartinie Abd Aziz, Zuhairah Ariff Abd Ghadas, Assane Buana Ossofo   +2 more
doaj   +1 more source

Bridging the Energy Gap in ASEAN: Scaling Green Finance and Carbon Markets for a Sustainable Transition

WIREs Energy and Environment, Volume 15, Issue 1, March 2026.
This graphical abstract illustrates seven strategic pillars to advance a low‐carbon economy in ASEAN: Carbon Pricing & CBAM, Renewable Energy Auctions, Sustainable Finance Mobilization, Regional Carbon Trading Systems, Green Finance Standards, Private Sector Participation, and Digital‐Driven Monitoring & Trading. These elements aim to unlock investment,
Ohn Zin Lin, Dagmar Juchelkova, Libor Štěpanec, Hnin Yee Aye, Kharisma Bani Adam   +4 more
wiley   +1 more source

BUSY COMMISSIONERS AND FIRM PERFORMANCE: DO SHARIAH-COMPLIANT FIRMS MATTER?

Journal of Islamic Monetary Economics and Finance
The empirical literature on a one-tier board system has recently focused on busy directors, defined as directors holding multiple similar positions in more than one firm simultaneously.
Rolina Rahardjoputri, Tastaftiyan Risfandy, Ayu Dwi Utami   +2 more
doaj   +1 more source

Cryptocurrency; Financial Risk And Shariah-Compliant Alternative Concept

Equilibrium: Jurnal Ekonomi Syariah, 2022
<em><span>Some countries consider cryptocurrencies as an avenue for money laundering and other illegal activities, especially Muslim countries, many of which prohibit the use of cryptocurrencies and even prohibit them. This study aims to identify the specific risks of cryptocurrency investment and to understand the sharia-compliant concept ...
Aldi Khusmufa Nur Iman, Andriani Samsuri
openaire   +1 more source

Dual Role Executives and Corporate Membership of Emission Trading Schemes: The Role of Board Structure

Business Strategy and the Environment, Volume 35, Issue 2, Page 2122-2142, February 2026.
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle, Gbenga Adamolekun, Edward Jones, Segun Thompson Bolarinwa   +3 more
wiley   +1 more source