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Risk, resilience, and Shariah-compliance
Research in International Business and Finance, 2021Abstract Despite the popularity of Islamic Finance, the effects of Shariah-compliance on non-financial firm operations have never been studied. Shariah-compliance requirements presents unique conditions to examine how firms perform under restricted conditions. This paper seeks to examine the effects of Shariah-compliance on the risk and resilience of
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Shariah Compliance in Real Estate Investment
Journal of Real Estate Portfolio Management, 2008Executive Summary. This paper examines the cost of Shariah compliance in real estate investments by comparing synthetic Shariah compliant (SC) real estate investment (REIT) portfolios with unconstr...
Muhammad Faishal, Seow Eng
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Corporate net working capital: evidence from Shariah compliance
International Journal of Emerging Markets, 2023PurposeThis paper examines the influence of Shariah compliance (SC) on firms' net working capital (NWC) target and adjustment speed.Design/methodology/approach The study samples of non-financial firms taken from six Gulf Cooperation countries between 2005 and 2019 and employs static and dynamic models to answer the present study research questions ...
Abdullah Bugshan +2 more
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Takaful and Its Shariah Compliance
2019This chapter has focused on the concept of takaful. Takaful practices existed in the Arab world before the era of Islam, and they were not objected in Islam. The recent practice of takaful emerged in 1979, and there are now more than 300 takaful operators across the globe.
Adnan Malik, Karim Ullah
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Role of Internal Shariah Audit to Detect Non-Shariah Compliance
International Journal of Research and Innovation in Social ScienceThe internal Shariah audit has emerged as an important means of ensuring that Islamic Financial Institutions (IFIs) act in accordance with the principles of Shariah. Thus, this paper explores the pivotal role of internal Shariah audits in identifying non-Shariah compliance within the IFIs.
Yusri Hazrol Yusoff +5 more
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Risk management, derivatives and shariah compliance
AIP Conference Proceedings, 2013Despite the impressive growth of Islamic Banking and Finance (IBF), a number of weaknesses remain. The most important of this is perhaps the lack of shariah compliant risk management tools. While the risk sharing philosophy of Islamic Finance requires the acceptance of risk to justify returns, the shariah also requires adherents to avoid unnecessary ...
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The Shariah compliance challenge in Islamic bond markets
Pacific-Basin Finance Journal, 2014Abstract This paper considers the interaction between Shariah advisors, regulators, Shariah conscious ethical investors and an Islamic bond issuing firm. The model shows that due to higher Islamic instrument cost, the Islamic bond industry's existence is contingent upon a Shariah conscious ethical investor base that can absorb the lower Shariah ...
Saad Azmat, Michael Skully, Kym Brown
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Determinants of Shariah Non-Compliance Risk Judgment Among Shariah Auditors
The European Proceedings of Social and Behavioural Sciences, 2023Azeira Ahmad +2 more
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Property rights and shariah non-compliance risk
2017The concept of trading/commerce (al-bay) as opposed to trading in money with usury (riba) requires Islamic banks to take ownership of goods it intends to sell on credit. However, doing so will result in higher capital charges and tax overheads that could adversely affect banking profitability.
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Is Shariah compliance a buffer against market shocks?
International Journal of Islamic and Middle Eastern Finance and ManagementPurpose This study aims to investigate the comparative performance and safe haven hedging properties of Shariah-compliant stock indices and the conventional NIFTY 50 index in India, focusing on their stability and risk-adjusted returns during market crises, particularly in the post-COVID scenario.
Moni M. Mohanan +4 more
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