Results 21 to 30 of about 9,076,969 (147)

Examination of the Drivers of Good Islamic Corporate Governance: A Meta-Synthesis Approach [PDF]

تحقیقات مالی اسلامی (پیوسته)
1. Introduction and ObjectiveThe performance and achievement of predetermined goals represent one of the primary concerns of all stakeholders in any institution.
Seyed Hossein Bakhshayesh, Akram Taftiyan, Mahmoud Moeinadin   +2 more
doaj   +1 more source

Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley   +1 more source

The Correlated Factors of Mandatory Social Reporting by Islamic Banks in Indonesia

Tazkia Islamic Finance and Business Review, 2012
Objective – Islamic Banking is closely related to the real sector. Then, its operation should reflect the real sector which is expected to contribute to the sustainable economic growth.
Dodik Siswantoro
doaj   +1 more source

Faith, Sustainability and Consumer Trust in Halal–Green Cosmetics: A Dual‐Trust Model Among Muslim Women

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how firms secure legitimacy in markets where faith‐based expectations and environmental responsibility intersect, focusing on halal–green cosmetics among Muslim women. It conceptualises halal trust and green trust as parallel legitimacy pathways reflecting faith‐based legitimacy and environmental credibility, respectively ...
Dwi Suhartanto, Ani Kartikasari, Gundur Leo, Sitti Nur Azmi Fadhlurrahmah, Adelia Athifah Ambartola   +4 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

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek, Sabur Mollah, Abongeh Tunyi   +2 more
wiley   +1 more source

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

The Innovation of Islamic Finance in The Era of Digital Transformation: A Multidisciplinary Analysis of Opportunities and Challenges in Southeast Asia

Muttaqien
The global Islamic finance industry has experienced significant growth with assets reaching $3.8 trillion, yet faces major challenges in integrating digital technology while maintaining Shariah compliance. This study aims to analyze the opportunities and
Euis Amalia
doaj   +1 more source

CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye, Mbalenhle Khatlisi   +1 more
wiley   +1 more source

Quality of Shariah compliance assurance in Malaysian Islamic Banks posts implementation of Shariah governance framework [PDF]

, 2016
Shariah board has been a great spur to the prudence of Islamic banks by ensuring Shariah compliance on the operations of Islamic banks. The aim of this study is to investigate the quality of Shariah compliance assurance from the Shariah compliance ...
Mohd Haridan, Nurfarahin
core   +1 more source