International Journal of Islamic and Middle Eastern Finance and Management: Volume 2 Issue 1

Information transmission between Islamic stock indices in South East Asia

Fahmi Abdul Rahim, Noryati Ahmad, Ismail Ahmad

The purpose of this paper is to investigate the transmission of information (at return and volatility level) as well as the correlation between Kuala Lumpur Syariah and Jakarta…

A survey of management views on dividend policy in Iranian firms

Omid Pourheydari

The purpose of this paper is to investigate the views of chief financial officers (CFOs) of Iranian firms listed on the Tehran Stock Exchange about the factors influencing…

Accounting treatment for corporate zakat: a critical review

Muhammad Akhyar Adnan, Nur Barizah Abu Bakar

The purpose of this paper is to review the accounting treatments for corporate zakat, as advocated by accounting standards and guidelines, as well as those been practised by…

Efficiency of conventional versus Islamic banks: evidence from the Middle East

Taufiq Hassan, Shamsher Mohamad, Mohammed Khaled I. Bader

This paper aims to investigate the differences in mean cost, revenue and profit efficiency scores of conventional versus Islamic banks. It also aims to examine the effect of size…

Predicting intention to choose halal products using theory of reasoned action

Suddin Lada, Geoffrey Harvey Tanakinjal, Hanudin Amin

Emphasis on the importance of halal products is now growing. It is fast becoming a new market force and brand identifier and is now moving into the mainstream market, affecting…

Islamic Finance: The Regulatory Challenge

David Weir

Islamic institutions prove their resilience

Kadom Shubber

Note from the editor

Zubair Hasan