Results 91 to 100 of about 140 (116)

Zakat and tax reporting: Disclosures practices of Shariah compliance companies

2011 IEEE Colloquium on Humanities, Science and Engineering, 2011
The aspects of transparency and clear in muamalah contracts are vital in any form of business activities in complying with Shariah principles. The element of “gharar” or unknown and uncertainty are totally not permissible by the Shariah as its caused injustice to social economics.
Rohaya Md Noor, null Rashid, Nor'azam Mastuki   +2 more
openaire   +2 more sources

The Need for Credible Reporting of Shariah Non-compliance Event by Islamic Banks in Malaysia

2019
The paper discovers the issue of Shariah non-compliance event disclosure as reported in the annual reports and Basel II Pillar 3 disclosure by Islamic financial institutions in Malaysia. The extent to which shareholders trust on the information reported in financial statements depends on the credibility of those annual reports.
Syahiru Shafiai, Engku Rabiah Adawiah Engku Ali   +1 more
openaire   +1 more source

Policy and Compliance Issues of Tax System for Shariah Equities, Islamic Finance and Zakat Reporting in Malaysia

2016
The development of Shariah equities and Islamic finance requires effective and distinct policy and guidelines of the tax system. There are more than 600 Islamic financial institutions across 75 countries globally. The proliferation of Islamic financial institutions in new jurisdictions across the globe is clear evidence of the rapid ...
Rohaya Md Noor, Nawal Kasim, Mohamad Ridhuan Mat Dangi, Zaidatulnahar Abdul Kadir   +3 more
openaire   +1 more source

The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality

Asian Journal of Accounting Research, 2022
Md Mizanur Rahman, M K Alam
exaly  

Shariah compliance and corporate cash holdings

Research in International Business and Finance, 2021
Faisal Alnori, Abdullah Bugshan, Walid Bakry   +2 more
exaly  

Does Shariah compliance affect corporate cash holdings and cash adjustment dynamics? Evidence from Malaysia

Pacific Accounting Review, 2021
Moncef Guizani
exaly  

The impact of Islamic Shariah compliance on customer satisfaction in Islamic banking services: mediating role of service quality

Journal of Islamic Marketing, 2022
Kazi Md Tarique, Selim Ahmed
exaly  

A Narrative-Systematic Review of Financial Reporting Fraud in Islamic Banks: A Comparison of Shariah Compliance in Indonesia and Malaysia (2014-2024)

Proceedings of the 7th International Conference on Innovation in Education, Science, and Culture, ICIESC 2025, 16 September 2025, Medan, Indonesia
Andri Zainal, Pasca Dwi Putra, Khairunnisa Harahap, Tapi Siregar, Roza Thohiri   +4 more
openaire   +1 more source

The impact of Shariah finance compliance level on the cost of debt

Journal of Islamic Accounting and Business Research, 2020
Harit Satt
exaly  

Does Shariah compliance affect investor behaviour in the COVID-19 times: evidence from herding in the global energy market

Applied Economics, 2022
Akanksha Jalan, Matkovskyy R, Saqib Aziz   +2 more
exaly