Purpose – The purpose of this paper is to explore disclosure on corporate governance mechanisms in annual reports of Islamic commercial banks in Indonesia. Design/methodology/approach – Employing a sample comprising seven Islamic commercial banks in Indonesia, the present study constructs...

Purpose – The purpose of this paper is to analyze the performance of real estate and construction companies in the United Arab Emirates (UAE) during the pre (2006-2007) and post (2008-2009) global financial crisis periods. Design/methodology/approach – A ratio analysis was conducted on a...

Purpose – The aim of the study detailed in this paper is to conceptualize the model of the determinants of individual decision to adopt corporate zakat collection in Malaysia. Design/methodology/approach – The paper is a conceptual work that identified a number of factors that influence the...

Purpose – The purpose of this paper is to support the claim that socialism is ineffective and inefficient, and that this insight applies to socialized medicine, as well as all other forms of socialism. Design/methodology/approach – The main method utilized in this paper is the application of...

Purpose – The purpose of this paper is to review the history of Islamic banking in Malaysia from 1963 until 2010. Design/methodology/approach – To review the history of Islamic banking in Malaysia, data have been gathered from different articles, books and reports about the Islamic banking...

Purpose – The discussion of climate change and energy problems is generally based on the assumption that technical solutions are possible and that the task is essentially to determine the most effective ways. This view relies heavily on the expectation that renewable energy sources can be...

Purpose – The aim of this paper is to analyze the differences in bank characteristics of Islamic and conventional banks in Malaysia, especially when it comes to their profitability, capital adequacy, liquidity, operational efficiency and asset quality are also considered. Corporate governance...

Purpose – The aim of this study is to investigate the quality of voluntary disclosure practices by Shari'ah compliant companies (ShCCs) in Malaysia. The study also examines factors influencing the quality of voluntary disclosures. Design/methodology/approach – Using a weighted disclosure...

Purpose – There is a great deal of research that has been done to investigate the investment characteristics of conventional socially responsible investment portfolios compared to their broader conventional counterparts. However, the impact of incorporating sustainability criteria into the...

Purpose – This paper attempts to investigate the conceptual foundations of methodological inquiry in Islamic economics. The paper aims to develop criteria of acceptance and rejection of a theory and providing rationalizations and guidelines in the process of theory appraisal and evaluation....