Journal of Islamic Accounting and Business Research: Volume 8 Issue 1

Financial development, Islamic finance and economic growth: evidence of the UAE

Hajer Zarrouk, Teheni El Ghak, Elias Abu Al Haija

Does Islamic finance affect economic growth? The empirical literature in this area seems to be in early stages and the results are often mixed and inconclusive. This paper aims to…

Comparing the competition of Malaysia Islamic and conventional banks: Evidence surrounding the global financial crisis

Muhamad Azhari Wahid

This study aims to analyse three main questions within the Malaysian banking system: Are Islamic banks more competitive than conventional banks? What are the levels of competition…

A review of efficiency measures for REITS and their specific application for Malaysian Islamic REITS

Nor Nazihah Chuweni, Chris Eves

This paper aims to present a conceptual model on the efficiency of Islamic real estate investment trusts (I-REITs) available in Malaysia. The key difference between the Islamic…

An accounting perspective on the use of combined contracts and donations in Islamic financial transactions

Muhannad Ahmed Atmeh, Bassam Maali

The purpose of this paper is to investigate the techniques used by Islamic financial institutions (IFIs) to shift conventional instruments to Shariah-compliant instruments. The…

Accountability and narrative disclosure by Muslim charity organisations in the UK

Sofia Yasmin, Roszaini Haniffa

This paper aims to explore a narrative disclosure by Muslim charity organisations (MCOs) in the UK.

Poverty alleviation through financing microenterprises with equity finance

Salman Ahmed Shaikh

This paper aims to achieve scale, efficiency and mitigate high monitoring costs, and explores the efficacy of micro equity finance at the enterprise level. The study compares the…

Liquidity risk management: conventional versus Islamic banking system in Egypt

Nevine Sobhy Abdel Megeid

This research aims to analyze and compare the effectiveness of liquidity risk management of Islamic and conventional banking in Egypt to ascertain which of the two banking systems…