Results 11 to 20 of about 163 (121)
Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how firms secure legitimacy in markets where faith‐based expectations and environmental responsibility intersect, focusing on halal–green cosmetics among Muslim women. It conceptualises halal trust and green trust as parallel legitimacy pathways reflecting faith‐based legitimacy and environmental credibility, respectively ...
Dwi Suhartanto +4 more
wiley +1 more source
Murabahah Financing for a Small Medium Enterprise (SME)
JISR Management and Social Sciences & Economics, 2018 Murhabahah is one of the most used financing modes in Islamic financial services. This case provides a detailed account of execution of murabahah financing for Small and Medium Enterprise (SME) dealing in general supplies.
Karim Ullah +2 more
doaj +1 more source
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
Compliance with IFRS17 Standards in Takaful Insurance: Challenges, Solutions, and Future Perspectives for Egyptian Market [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-TiğāriyyaẗThe insurance companies prepare themselves to adopt International Financial Reporting Standard (IFRS 17) insurance contracts from January 1, 2023.
Islam farid Mostafa Elsaid +1 more
doaj +1 more source
The Formation of Islamic REIT Prices in Malaysia: Analyses of Linkages and Transmissions
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the linkages and transmissions of five Islamic‐real estate investment trusts (I‐REITs) listed on the Kuala Lumpur stock exchange in Malaysia. In general, the five I‐REITs do not co‐move and are not linked. When the price linkage of each I‐REIT is analyzed, however, two of them, KLCC and AME, co‐move.
Takayasu Ito
wiley +1 more source
AI IN FATWA FORMULATION: TRANSFORMING SHARIA-COMPLIANT FINANCE
Journal of Central Banking Law and InstitutionsFatwas play a pivotal role in Islamic jurisprudence, serving as legal instruments to ensure that financial practices align with Shariah principles.
Anita Priantina +3 more
doaj +1 more source
Administering an Islamic Public Value by a Non‐Muslim Agency: The UNHCR Refugee Zakat Fund
Public Administration and Development, EarlyView.ABSTRACT The post‐Arab Spring conflicts generated large‐scale displacement across the Middle East and North Africa (MENA), producing acute humanitarian needs among predominantly Muslim refugee populations. The United Nations High Commissioner to refugees responded by opening the Refugee Zakat Fund, to be used to mobilize the Islamic philanthropic ...
Abdulfatah Said Mohamed
wiley +1 more source
Journal of Central Banking Law and InstitutionsThis paper examines the potential and challenges of integrating artificial intelligence (AI) as a transformative approach to revolutionising the Shariah Secretariat function in Malaysia’s Islamic banking sector.
Mohamad Syafiqe Bin Abdul Rahim
doaj +1 more source
Credit risk management in Islamic banking [PDF]
Bankarstvo, 2018 During the centuries of conventional banking practice, a number of credit risk mitigation techniques and instruments have been developed and the process of their evolution, due to constant changes in the banking business, is continuing.
Lekpek Ahmedin
doaj