Results 121 to 130 of about 9,076,969 (147)

Shariah compliance and corporate cash holdings

open access: yesResearch in International Business and Finance, 2021
This study investigates the influence of Shariah compliance status on cash holding levels and the speed of adjustment of non-financial listed firms in six Gulf Cooperation countries from 2005 to 2016. The results show that Shariah compliance status has a
Faisal Alnori   +2 more
exaly   +2 more sources

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   +5 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   +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   +3 more
openaire   +1 more source

Disclosure of Shariah compliance by Malaysian takaful companies [PDF]

open access: yesJournal of Islamic Accounting and Business Research, 2012
Purpose: This paper seeks to explore the disclosure of Shariah compliance as reported by the Shariah Committee (SC) in the annual reports of takaful companies in Malaysia.
Abu Kasim, Nor Aziah
exaly   +2 more sources

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

Asian Journal of Accounting Research, 2022
Md M Rahman, Md. Kausar Alam
exaly  

Emerging Markets Finance and Trade

Emerging Markets Finance and Trade, 2021
Naseem Al Rahahleh, Serkan Akguc
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   +4 more
openaire   +1 more source

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