Results 151 to 160 of about 101,316 (168)

The extent of mandatory and voluntary Shariah compliance disclosure: evidence from Malaysian Islamic financial institutions

Journal of Islamic Accounting and Business Research, 2023
Purpose This study aims to assess the extent of the mandatory and voluntary Shariah compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) in Malaysia.
Nur Laili Ab Ghani, Noraini Mohd Ariffin, Abdul Rahim Abdul Rahman   +2 more
semanticscholar   +1 more source

The disclosure of shariah non-compliance (SNC) events by Islamic banks in Malaysia

Journal of emerging economies and islamic research, 2023
Ensuring Shariah compliance in their business activities, products and services is paramount for Islamic Financial Institutions (IFIs) to preserve public confidence.
Marina Mohamed, Norhazlina Ibrahim
semanticscholar   +1 more source

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 effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards

Journal of Islamic Accounting and Business Research, 2020
Purpose The purpose of this paper is to examine the effect of specific Islamic banks’ (IBs) corporate governance (CG) mechanisms on compliance with the Accounting and Auditing Organization for Islamic Financial Institutions’ (AAOIFI) governance ...
Yosra Mnif, Marwa Tahari
semanticscholar   +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

A PRELIMINARY STRATEGY TOWARDS SUPPORTING THE AUTOMATION OF SHARIAH-COMPLIANT REQUIREMENTS

MALAYSIAN JOURNAL OF COMPUTING
Web-based technology offers a wide range of online services in practically every industry, including the medical field. The ISO MS 1900:2014 certification has been awarded to the Sultan Ahmad Shah Medical Centre (SASMEC)@IIUM (Shariah-based Quality ...
Normi Sham Awang Abu Bakar, Azlin Nordin, Madihah Sheikh Abd. Aziz, Norzariyah Yahya   +3 more
semanticscholar   +1 more source

Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks

Journal of Islamic Accounting and Business Research
Purpose This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This study uses panel data analysis of annual report disclosures over the past 10 ...
Sabrine Cherni, Anis Ben Amar
semanticscholar   +1 more source

Islamic Sharia Signaling and Ex-Ante Determinants of IPO Initial Returns

Journal International Economic Sharia
Objective; This paper examines the effect of ex-ante determinants on IPO initial returns and the moderating effect of Shariah compliance. The study combines ethical finance and well-known IPO models to shed new light on under pricing mechanisms.Methods ...
Abdul Karim
semanticscholar   +1 more source

Transitioning from Cash Waqf to Waqf-Equity Crowdfunding (ECF): Evaluating the Necessity and Commercial Viability of a New Financing Model

International journal of research and innovation in social science
This paper introduces the Waqf-Equity Crowdfunding (ECF) paradigm as a Shariah-compliant substitute for Cash Waqf, which is moving from traditional endowments to digital crowdfunding. Although Cash Waqf has long backed economic and humanitarian projects,
S. M. Atan, Wan Amir Azlan Wan Haniff, R. M. Yusoff, Alizah Ali, Zulhazmi Yusof   +4 more
semanticscholar   +1 more source

The concept of business sustainability and accountability based on performance disclosure in Islamic banks

Management & Sustainability: An Arab Review
PurposeIslamic law, as the fundamental framework for Islamic bank operations, emphasizes the transparency of bank performance information to the ummah (stakeholders).
H. Mukhibad, Prabowo Yudo Jayanto, Meilani Intan Pertiwi, Akhmad Nurkhin, B. B. Hapsoro, C. Wolor   +5 more
semanticscholar   +1 more source