Journal of Islamic Accounting and Business Research: Volume 1 Issue 2

Subject:

Table of contents

Islamic finance: from sacred intentions to secular goals?

Roszaini Haniffa, Mohammad Hudaib

The paper seeks to examine the political and socio‐economic circumstances in three different periods of the evolution of Islamic finance and how the fundamental aim of its…

6386

Accounting, religion and organisational culture: the creation of Jordan Islamic Bank

Bassam Maali, Christopher Napier

The paper seeks to examine the cultural factors that shaped the creation of one of the earliest Islamic banks, discussing the tensions that arise between religious and economic…

2817

Do Islamic banks use loan loss provisions to smooth their results?

Neila Boulila Taktak, Sarra Ben Slama Zouari, AbdelKader Boudriga

The paper seeks to examine income smoothing practices in Islamic banks. It first focuses on detecting income smoothing practices. It then seeks to test whether loan loss…

2468

Does foreign presence foster Islamic banks' performance? Empirical evidence from Malaysia

Fadzlan Sufian

The paper examines the impact of entry of foreign banks on the performance of the Malaysian Islamic banking sector during the period 2001‐2007.

3633

Is faith‐based investing rewarding? The case for Malaysian Islamic unit trust funds

M. Kabir Hassan, Abu Nahian Faisal Khan, Thiti Ngow

The growing demand for alternative investment vehicle which adheres to shari'a principles has prompted other measures to boost the Islamic capital market. Unit trust funds in…

5163
Cover of Journal of Islamic Accounting and Business Research

ISSN:

1759-0817

Online date, start – end:

2010

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Dr Mohammad Hudaib
  • Prof Roszaini Haniffa