Journal of Islamic Accounting and Business Research: Volume 7 Issue 2

Exploring novel Islamic finance methods in support of OIC exports

Ahmet Suayb Gundogdu

This paper aims to propose a new Islamic trade finance framework for Islamic financial institution (FIs) to support exports in Organisation of Islamic Co-operation (OIC) countries.

Ownership structure, deposits structure, income structure and insolvency risk in GCC Islamic banks

Rihab Grassa

This paper aims to examine the effect of the concentration of ownership concentration and the deposits structure on the link between income structure and insolvency risk in…

Solvency stress testing of Islamic commercial banks: Assessing the stability and resilience

Jamshaid Anwar Chattha, Simon Archer

This paper aims to provide a methodology for designing and conducting solvency stress tests, under the standardised approach as per IFSB-15, including the establishment of…

Sharīʿah appraisal on the issue of imposing burden of proof to the entrepreneur in trust based contracts

Asmadi Mohamed Naim, Mohd Noor Habibi Hj Long, Mahyuddin Abu Bakar, Muhammad Nasri Md Hussain

The purpose of this paper is to examine the Shariah view on the legitimacy of requiring the entrepreneur to prove that he/she has complied with all business requirements in case…

A critical analysis of the use of fair value by Islamic Financial Institutions

Leila Gharbi

This paper aims to address a specific question over the compatibility of International Financial Reporting Standards with Islamic finance regarding the use of interest rate as…