Results 21 to 30 of about 117 (95)

Shariah compliance and Earnings management: Insights on reporting Transparency and Financial Stability

Revista Galega de Economía
The present study examines the impact of earnings management on financial stability and reporting transparency among Shariah and non-Shariah-compliant firms in India for the period 2008 to 2023. The Study uses Kothari (2005) and Roychodhury (2006) models for the estimation of earnings management proxies.
openaire   +3 more sources

An Overview of Governance and Accountability of Tahfiz Institutions in Malaysian: Religious Councils Perspective

SHS Web of Conferences, 2017
Tahfiz education is one of the popular streams of education in Malaysia and well accepted by Muslim community. Originally the education is being offered in “pondok”, a traditional religious school.
Bani Hamidah, Jaaffar Mohd Yassir, Katan Maheran, Mohd Noor Abd Halim   +3 more
doaj   +1 more source

Islamic Feminism and Peacebuilding in Bangsamoro: Redefining Women's Empowerment Beyond Liberal Norms

Peace &Change, EarlyView.
ABSTRACT This article examines Islamic feminism as a culturally grounded framework for women's empowerment and peacebuilding in post‐conflict Bangsamoro, Philippines. Global empowerment frameworks tend to prioritize individual autonomy and universal gender equality but often overlook the sociocultural and religious contexts shaping women's lived ...
Haironesah Domado
wiley   +1 more source

Determine the Factors Affecting the Quality of Internal Shariah Audits: A Review Paper on Islamic Banking in Libya

Journal of Business and Social Review in Emerging Economies
Purpose: The present research will offer a theoretical framework discussing the concept of internal Shariah audit quality and identifying the factors that affect it.
Adel K. Alghamati, S. M. Ferdous Azam, Ali Khatibi   +2 more
doaj   +1 more source

Not All Open Minds Think Alike: How Rational and Intuitive Open‐Mindedness Shape Responses to Religious Advertising

Psychology &Marketing, Volume 43, Issue 4, Page 762-781, April 2026.
ABSTRACT This study examines how consumer responses to religious advertising are influenced by two dimensions of open‐mindedness: rational and intuitive. Across three experiments, participants viewed ads that varied in the strength of their religious cue.
Yeqing Bao, Sarah Alhouti, W. David Allen, Shi Zhang   +3 more
wiley   +1 more source

Performance Measurement of Islamic Banking Based on Maqashid Shariah Using The Approaches of Islamic Social Reporting, Intellectual Capital, and Shariah Compliance

Perisai : Islamic Banking and Finance Journal
This study aims to analyse the performance of Islamic banks using a maqashid sharia-based approach that is audited with Islamic Social Reporting (ISR), Intellectual Capital, and Shariah Compliance to create a holistic performance measurement, in line with islamic values.
Muhamad Wahyudi, Siti Rokhaniyah, Aprilya Retno Sasviranti   +2 more
openaire   +1 more source

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

Business Strategy and the Environment, Volume 35, Issue 3, Page 3561-3606, March 2026.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro, Andrea Martínez‐Salgueiro, Rubén Lado‐Sestayo, Milagros Vivel‐Búa   +3 more
wiley   +1 more source

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley   +1 more source

Bridging the Energy Gap in ASEAN: Scaling Green Finance and Carbon Markets for a Sustainable Transition

WIREs Energy and Environment, Volume 15, Issue 1, March 2026.
This graphical abstract illustrates seven strategic pillars to advance a low‐carbon economy in ASEAN: Carbon Pricing & CBAM, Renewable Energy Auctions, Sustainable Finance Mobilization, Regional Carbon Trading Systems, Green Finance Standards, Private Sector Participation, and Digital‐Driven Monitoring & Trading. These elements aim to unlock investment,
Ohn Zin Lin, Dagmar Juchelkova, Libor Štěpanec, Hnin Yee Aye, Kharisma Bani Adam   +4 more
wiley   +1 more source

Dual Role Executives and Corporate Membership of Emission Trading Schemes: The Role of Board Structure

Business Strategy and the Environment, Volume 35, Issue 2, Page 2122-2142, February 2026.
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle, Gbenga Adamolekun, Edward Jones, Segun Thompson Bolarinwa   +3 more
wiley   +1 more source