Results 51 to 60 of about 515 (178)

“American Islam”: The Politics of Religious Authenticity in Iran

Digest of Middle East Studies, Volume 35, Issue 3, Summer 2026.
ABSTRACT This article analyzes “American Islam” as a political category of religious authenticity in the Islamic Republic of Iran rather than as a fixed theological concept. Using a critical discourse‐analytic framework, it examines how Ayatollah Khomeini and Ayatollah Khamenei construct and operationalize the opposition between pure Muhammadan Islam ...
Fateh Saeidi
wiley   +1 more source

Ethical finance and MSME resilience: Shariah banking contribution to Indonesia’s economic growth [PDF]

Banks and Bank Systems
Type of the article: Research Article Abstract This study examines the effect of Shariah-compliant fintech, financial inclusion, Shariah banking governance, and financial literacy on maintaining micro, small, and medium enterprises (MSMEs) in Indonesia.
Sri Rokhlinasari, Ridwan Widagdo, Soni Agus Irwandi   +2 more
doaj   +1 more source

Board Gender Diversity and Tax Avoidance in Pakistan: A Comparison of Shariah Compliant and Non-Shariah Compliant Firms

The Asian Bulletin of Big Data Management
Corporate tax avoidance has merged an important regulatory issue around the globe, where the issue seems to be more severe for developing countries like Pakistan due to poor regulatory and institutional controls. Literature on the determination of corporate tax avoidance highlights the role of board gender diversity to curtail corporate tax avoidance ...
Shabbir Hussain, Alia Ahmed, Muhammad Sarfraz Khan   +2 more
openaire   +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

The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia

Journal of Accounting and Finance in Emerging Economies, 2019
There are two objectives of this study, first,it is to examine and compare the accounting quality in pre-and post-implementations IFRS from the viewpoint of investors.
Ooi Chee Keong, Lee Siew Pengb, Lim Wan Lengc   +2 more
doaj   +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

Does ESG Disclosure Affect Profitability? Evidence from Shariah-Compliant Firms in Indonesia and Malaysia

Jurnal Manajemen Universitas Bung Hatta
Sustainability issues and the implementation of Environmental, Social, and Governance (ESG) disclosure have become a major focus in the global business environment, including among Shariah-compliant firms.
Desyetti, Syukri Lukman, Rida Rahim, Fajri Adrianto   +3 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

Review of Some Existing Shariah-Compliant Cryptocurrency

Journal of Contemporary Islamic Studies, 2020
Cryptocurrency has emerged as the most promising digital asset, which serves as a medium of exchange with distributed control and highly secured financial system. This lead to an increase in stakeholders’ interest in digital currency investment. The cryptocurrencies majorly involve two phases including Initial Coin Offering (ICO) and blockchain ...
Ahmed Aliyu, Kamalrulnizam Abu Bakar, Gen Matsuda, Tasneem Darwish, Abdul Hanan Abdullah, Abdul Samad Ismail, Raja Zahilah Raja Mohd Radzi, Ahmad Fadhil Yusof, Mohd Murtadha Mohamad, Mohd Yazid Idris, Zuhaimy Ismail, Ahmad Che Yaacob, Herman Herman   +12 more
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