Purpose – The purpose of this paper is to provide an overview of the regulatory framework and key regulatory institutions and industry associations in Islamic finance today and highlight areas that merit increased attention. Design/methodology/approach – A wide range of bibliography was...

Purpose – This paper aims to present to capital market regulators (particularly in Turkey) with options for regulating the quickly expanding area of socially responsible investment (SRI). Design/methodology/approach – The paper takes a public economics perspective, focusing on the social...

Purpose – 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 Islamic Indices. Design/methodology/approach – The daily return from July 4, 2000 to December 29, 2006...

Purpose – 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 dividend policy in 2006. The paper aims to update and extend previous research on dividend policy to capture the...

Purpose – 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 relevant corporations. The aim is to determine their appropriateness and adherence to both the Islamic as well...

Purpose – 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 and age on cost, revenue and profit efficiency of the sampled banks. Design/methodology/approach – This...

Purpose – 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 and changing perception on how business should be conducted, including from a marketing point of view. The...

Purpose – The purpose of this paper is to provide an overview of the regulatory framework and key regulatory institutions and industry associations in Islamic finance today and highlight areas that merit increased attention. Design/methodology/approach – A wide range of bibliography was...

Purpose – This paper aims to present to capital market regulators (particularly in Turkey) with options for regulating the quickly expanding area of socially responsible investment (SRI). Design/methodology/approach – The paper takes a public economics perspective, focusing on the social...

Purpose – The purpose of this paper is to provide a comparative analysis on the performance of the Islamic banking sector in 16 MENA (Middle East and north Africa) and Asian countries. Design/methodology/approach – A two‐stage procedure is followed to examine the efficiency of Islamic...