International Journal of Islamic and Middle Eastern Finance and Management
Issue(s) available: 72 – From Volume: 1 Issue: 1, to Volume: 17 Issue: 1
Real estate and business fixed assets in the early Islamic economy from a Zakah perspective
Zaid Al-Aifari, Mehmet Bulut, Monzer KahfThe face value of nonowner-occupied real estate and business fixed assets is excluded from Zakah, according to most Fiqh scholars who argue that it has not been explicitly ordered…
Small firm auditing using the analytical procedures (APs) in a politically challenging context
Muiz Abu Alia, Islam Abdeljawad, Mamunur Rashid, Renad Anwar FrehatThis study aims to explore the use, effectiveness, motives and obstacles of analytical procedures (APs) used by auditors in Palestine, a context characterised by a pool of small…
Exploring the moderating role of religious orientation on Islamic Fintech adoption
Ayman Abdalmajeed AlsmadiThis paper aims to delve into the factors influencing the adoption of Islamic Fintech and investigates the potential impact of Religious Orientation.
Ownership structure, board characteristics, and performance of Indonesian Islamic rural banks
Muhamad Umar Mai, Ruhadi Nansuri, Setiawan SetiawanThis study aims to examine the influence of ownership structure and board characteristics on the performance of Indonesian Islamic rural banks (IRB) using the system generalized…
ESG practices and bank efficiency: new evidence from an oil-driven economy
Ali Shaddady, Faisal AlnoriThe purpose of this paper is to investigate whether banks’ environmental, social and governance (ESG) initiatives increase or decrease banks’ efficiency.
Theorizing Islamic entrepreneurship from an Islamic governance perspective
Iznan TaripResearch on Islamic entrepreneurship (IE) is growing but with difficulty. After reviewing six IE models, several problematic inconsistencies were identified, which can be…
ISSN:
1753-8394Online date, start – end:
2008Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof M. Kabir Hassan