Results 41 to 50 of about 1,008,565 (201)
The Role of Shariah Auditor in Islamic Banks: The Effect of Shariah Governance Framework (SGF) 2011
International Journal of Financial Research, 2020 This paper ascertains the current roles and responsibilities of Shariah auditor in the Islamic banking industry in Malaysia. To explore further, we identify the changes in these roles, especially after the introduction of the Shariah Governance Framework (SGF) 2011.
Mohd Rushdan Yasoa' +2 more
openaire +2 more sources
Do Risk-Taking and Shariah Governance Have a Relationship with Maqasid Shariah-Based Performance?
Global Review of Islamic Economics and Business, 2022 This According study examines the characteristics of the shariah supervisory board (SSB), risk-taking and Islamic bank (IB) performance. The maqasid shariah index determines the performance of an IB, and the performance assessment is more comprehensive.
Prasojo Prasojo +3 more
openaire +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
Asian Journal of Accounting Perspectives, 2011 Banking, by its very nature, entails taking a wide array of risks. One such risk is reputational risk, which arises from operational failures, i.e. failures to comply with the relevant laws and regulations, or other sources.
Rusnah Muhamad
doaj +7 more sources
THE ROLE OF LAW AND SHARIAH GOVERNANCE IN ISLAMIC FINANCE TOWARDS SOCIAL JUSTICE IN DIVERSITY
Diponegoro Law Review, 2018 Comprehensive law and Shariah governance framework are important in ensuring the sustainability of Islamic financial goal. Both elements contributed in the process of social justice in diversity between the industry and the society. This article is aimed
Ruzian Markom
doaj +1 more source
The Journal of Muamalat and Islamic Finance Research, 2021 The paper aims to examine the relevant provisions of the newly released BNM Shariah Governance Policy Document relating to the board of directors, Shariah Committee and senior management of the Islamic Financial Institutions (IFIs) in Malaysia. The study is qualitative-based research. It reviews two documents, i.e. BNM Shariah Governance Framework 2010,
null Nurul Afidah Mohamad Yusof +1 more
openaire +2 more sources
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 +4 more
wiley +1 more source
Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran +3 more
wiley +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 +2 more
wiley +1 more source
Ethical finance and MSME resilience: Shariah banking contribution to Indonesia’s economic growth [PDF]
Banks and Bank SystemsType of the article: Research Article Abstract This study examines the effect of Shariah-compliant fintech, financial inclusion, Shariah banking governance, and financial literacy on maintaining micro, small, and medium enterprises (MSMEs) in Indonesia.
Sri Rokhlinasari +2 more
doaj +1 more source