Results 131 to 140 of about 229 (157)

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

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   +2 more
openaire   +2 more sources

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

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

Shariah compliance and corporate cash holdings

Research in International Business and Finance, 2021
Abdullah Bugshan   +2 more
exaly  

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

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

ShariahCompliance and Investment Behavior: Evidence from GCC Countries

Emerging Markets Finance and Trade, 2021
Serkan Akguc, Naseem Al Rahahleh
exaly  

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