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PROPOSAL FRAMEWORK FOR SOCIAL RESPONSIBILITY DISCLOSURE OF ISLAMIC BANKS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS (FAS) TO ACHIEVE SUSTAINABILITY DEVELOPMENT GOALS 2030

کلیدواژه: Al-Qardalhasan Fund ؛ Corporate Social Responsibility (CSR) ؛ Financial Accounting Standards (FAS) ؛ Islamic Banks, Zakat Fund ؛ ustainable Development Goals (SDG)

نویسندگان: Awad, Saad Salman ؛ Ibrahim, Mohammed Abdullah

ناشر: Jordan Whitney Enterprises, Inc

... ادامه

سال:2021

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Analysing the moral aspect of qard: a shariah perspective

کلیدواژه: charity ؛ interest-free loan ؛ Qard ؛ Qard al-hasan ؛ Qard al-ribawi ؛ Sadaqah

نویسندگان: Abdullah, Mohammad

ناشر: Emerald Group Publishing Limited

Purpose – This paper aims to explore the moral aspect of qard (loan) from shariah perspective, and attempts to examine whether each interest-free qard is qualified for the Quranic term qard hasan (loan par excellence)? Also, the study attempts to establish the key constituents of qard hasan in the l... ادامه

سال:2015

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Investigating the Impact of Managerial Narcissism on Earnings Quality with the Moderating Role of Corporate Governance in Companies Listed on the Iraq Stock Exchange

کلیدواژه: Management narcissism,earnings quality,corporate governance,companies listed on the Iraqi Stock Exchange

نویسندگان: Jebur Al Abboodi Mohammed Ibrahim, Dastgir Mohsen, Habeeb Almagtome Akeel Hamza, Alimoradi Mohammad

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

The objective of this study was to examine the impact of managerial narcissism on earnings quality, taking into account the moderating role of corporate governance in companies listed on the Iraq Stock Exchange. Two methods—document analysis and library research—were used to collect information and ... ادامه

سال:2024

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Financing SMEs in Ghana Using Islamic Venture Capital: Structuring and Investment Protection

کلیدواژه: Finance SMEs ؛ Ghana ؛ Islamic finance ؛ Islamic studies ؛ Islamic venture capital

نویسندگان: Ibrahim, Abdul-Jalil

ناشر: Hamad Bin Khalifa University (Qatar)

The main objective of the study is to explore how VC in an Islamic frame can be used to finance SMEs and start-ups in Ghana with focus on investment protection. The study is aimed at looking at how IVC can be structured and how Shari’ah-compliant instruments can be used to protect investments and at... ادامه

سال:2018

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The Effect of Corporate Governance on Financial Performance: Evidence From a Shareholder-Oriented System

کلیدواژه: corporate governance,audit committee,board of directors,financial performance,IFRS,shareholder-oriented system

نویسندگان: Abdullah Hariem, Tursoy Turgut

ناشر: مجله ایرانی مطالعات مدیریت (Interdisciplinary Journal of Management Studies) - Interdisciplinary Journal of Management Studies

Despite the vast literature, the relationship between corporate governance and firm performance is hotly debated in the research field of corporate finance. This study examined the effect of Corporate Governance (GC) on the performance of firms in non-financial sectors listed on the Frankfort Stock ... ادامه

سال:2023

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Instruments for investment protection when structuring Islamic venture capital

کلیدواژه: Equity finance ؛ Investment protection ؛ Islamic finance ؛ Islamic venture capital ؛ Small and medium-sized enterprises (SMEs)

نویسندگان: Ibrahim, Abdul-Jalil ؛ Kahf, Monzer

ناشر: Emerald Publishing Limited

Purpose – This paper aims to explore how Sharīʿah-compliant instruments can be used to protect investments and attract investors to Islamic venture capital (IVC). Equity investments in Islamic finance are trailing behind their potential value. This is partly due to the limited instruments available ... ادامه

سال:2020

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Challenges for Sustainable Islamic Microfinance Institutions in Malaysia

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نویسندگان: Abdullah, Md. Faruk ؛ Shamsuddin, Zelhuda ؛ Mahmood, Suraya

ناشر: University of Sultan Zainal Abidin (Gong Badak Campus)

... ادامه

سال:2019

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Prize‐giving to the premium savings certificate holders: A Shari'ah compliance review on the Bank Simpanan Nasional (National Savings Bank) in Malaysia

کلیدواژه: Banking ؛ Malaysia ؛ Mudarabah ؛ Premium savings certificate ؛ Qard ؛ Shariah compliancy ؛ Wadiah

نویسندگان: Hassan, Razi ؛ Abdullah, Md Faruk ؛ Sawari, Mohd Md

ناشر: International Journal of Islamic and Middle Eastern Finance and Management

Considering the popularity of the premium savings certificate (PSC) of the National Savings Bank of Malaysia (Bank Simpanan Nasional (BSN)) the paper aims to justify the Shari’ah compliancy of this product by analyzing its underlying contracts and to propose a Shari’ah compliant savings certificate,... ادامه

سال:2011

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Factors influencing knowledge of Islamic banking services: the case of Malaysian bank managers

کلیدواژه:

نویسندگان: Abdullah, Raihana Firdaus Seah ؛ Rahman, Abdul Rahim Abdul

ناشر: Review of Islamic economics

฀ Many฀ studies฀ have฀ examined฀ the฀ level฀ of฀ awareness,฀ knowledge,฀ and฀ understanding฀ of฀ Islamic฀ banking฀ and฀ finance฀ (IBF)฀ among฀ bank฀ customers.฀ However,฀there฀has฀been฀no฀study฀to฀date฀of฀the฀level฀of฀knowledge฀of฀IBF฀among฀ bank฀ managers.฀ This฀ paper฀ aims฀ to฀ do฀ that฀ for฀ ban... ادامه

سال:2007

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The Potential of Islamic Finance in Reinforcing and Regaining Economic Stability in Qatar

کلیدواژه: COVID-19 ؛ Potential of Islamic finance ؛ Qatar’s Economy

نویسندگان: Mohammed, Muslehuddin Musab ؛ Tok, M. Evren ؛ Ali, Syed Nazim

ناشر: Statistical Economic & Social Research & Training Centre for Islamic Countries

The COVID-19 has put a severe dent in the resilience of several economies by slowing down the economic growth. The challenge for Qatar was more severe as the occurrence of pandemic collided with the ongoing political blockade from 4 neighboring counties and Qatar’s commitment of hosting 2022 FIFA wo... ادامه

سال:2020

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