International Journal of Islamic and Middle Eastern Finance and Management: Volume 7 Issue 1

Hoarding versus circulation of wealth from the perspective of maqasid al-Shari'ah

Ahmad Asad Ibrahim, Radwan Jamal Elatrash, Mohammad Omar Farooq

The purpose of the paper was to explore the issue of hoarding and dishoarding in a modern context, especially as it relates to circulation of wealth, an important economic…

In search of the perceptions of the Shari'ah scholars on Shari'ah governance system

Zulkifli Hasan

This purpose of this article is to examine the Shari'ah scholars' perception of the Shari'ah governance system in Islamic financial institutions (IFIs) particularly of its six…

Tempered stable models for Islamic finance asset management

Mahmoud Bekri, Young Shin (Aaron) Kim, Svetlozar (Zari) T. Rachev

In Islamic finance (IF), the safety-first rule of investing (hifdh al mal) is held to be of utmost importance. In view of the instability in the global financial markets, the IF…

Transparency and performance in Islamic banking: Implications on profit distribution

Nada Lahrech, Abdelmounaim Lahrech, Youssef Boulaksil

The purpose of this paper is to assess whether Islamic banks are transparent regarding profit (and loss) sharing to investment account holders. Another objective is to appraise…

The dynamics of capital structure in the presence of zakat and corporate tax

Nur Azura B.T. Sanusi

The purpose of this paper is to determine the impact of wealth tax (zakat) and corporate tax (CT) on the firm's capital structure. The pioneering works of capital structure were…

Would credit scoring work for Islamic finance? A neural network approach

Hussein A. Abdou, Shaair T. Alam, James Mulkeen

This paper aims to distinguish whether the decision-making process of the Islamic financial houses in the UK can be improved through the use of credit scoring modeling techniques…

Managing human resources in Jordanian organizations: challenges and prospects

Khaled Aladwan, Ramudu Bhanugopan, Alan Fish

– The aim of this paper is to highlight and provide a stronger focus on the nature of human resource management (HRM) in Jordan.

2013 Awards for Excellence

Editor's Notes

M. Kabir Hassan