International Journal of Islamic and Middle Eastern Finance and Management: Volume 8 Issue 3

Zakat on retirement and pension plans

Shafiqur Rahman

This paper aims to compare and contrast alternative pension plans in the market place and their status as zakatable wealth or property. These plans differ in terms of who is…

Bank performance and board of directors attributes by Islamic banks

Abdullah Awadh Bukair, Azhar Abdul Rahman

The purpose of this paper is to examine the relationship between board structure (consisting of board size, board composition, CEO role duality and chairman composition)…

Is Wa’dan any different to Muwa’adah? Empirical evidence from Malaysia

Md. Faruk Abdullah, Asmak Ab Rahman

– The study aims to consider wa’dan-based products in Islamic banks in Malaysia and discuss the validity of wa’dan in those products from the perspective of Shari’ah.

Financing government budget deficit as a liquidity risk mitigation tool for Islamic Banks: A dynamic approach

Aniss Boumediene

– The purpose of the paper is to construct a framework constituting a link between Islamic banks’ excess liquidity and states’ financing needs, in an Islamic way.evel0.

Does Islamic bank financing contribute to economic growth? The Malaysian case

Nejib Hachicha, Amine Ben Amar

– The purpose of this paper is to investigate empirically the impact of the Islamic Bank Financing on Malaysia’s economic growth over the period 2000Q1-2011Q4.

Differences in accounting treatment of Ijarah: a case study of UAE Islamic banks

Namrata Gupta

This paper aims to discuss the accounting treatment of one of the most popular instruments of financing in Islamic banks, which is Islamic leasing or Ijarah. This research…

Comparative performance-related fund flows for Malaysian Islamic and conventional equity funds

Ainulashikin Marzuki, Andrew Worthington

– The purpose of this paper is to compare the fund flow – performance relationship for Islamic and conventional equity funds in Malaysia.