Purpose – This study aims to test whether the Islamic bank rate of returns are affected by the deposit rates of the interest-based bank in Turkey and whether they need to develop additional tools to manage it if they face an interest risk. Design/methodology/approach – This study tests the...

Purpose – The purpose of this paper is to assess the impact of zakat fund on the food expenditure of the households to assess the impact of zakat fund on the agricultural production of the households and to assess the opinion of the zakat recipients on food security status under zakat program....

Purpose – This study aims to examine the relationship of the Islamic work ethic (IWE) and individualism among a large sample of supervisors working in Egypt, replicating earlier work by Ali (2005, 1987). Design/methodology/approach – Data were collected from 484 male and female supervisors...

Purpose – The aim of this paper is to highlight and provide a stronger focus on the nature of human resource management (HRM) in Jordan. Design/methodology/approach – This paper discusses four practices of HRM: recruitment and selection, training and development, performance appraisal and...

Purpose – In Islamic finance (IF), the safety-first rule of investing ( hifdh al mal ) is held to be of utmost importance. In view of the instability in the global financial markets, the IF portfolio manager ( mudharib ) is committed, according to Sharia , to make use of advanced models and...

Purpose – This paper aims to present the results of a comprehensive literature review with regard to the application of Tawarruq in the Islamic banking system covering the period between 2011 and before. The review aims to synthesize the previous research, capsulize the structural overview...

Purpose – This paper aims to illustrate theoretically and empirically the decision and result of strategic alliance between baitul maal wa tamwil (BMT) and Islamic banks as a relationship based on trust, mutual-trustworthiness and commitment. This paper also identifies the basic criteria for...

Purpose – The purpose of this paper is to determine the impact of wealth tax (zakat) and corporate tax (CT) on the firm's capital structure. The pioneering works of capital structure were introduced by Modgliani and Miller (1958). Subsequently, these studies were extended by other authors such...

Purpose – The aim of this paper is to empirically test the presence of the bank lending channel for the Islamic banking system in Malaysia. Design/methodology/approach – Distributional effects from monetary policy changes were analyzed by three bank characteristics such as size, liquidity...

Purpose – This paper aims to draw on the bank rent approach to evaluate the existing pattern of financing of Islamic banks and to propose a fairly new conceptualization of Islamic bank rent. Design/methodology/approach – The bank rent theory is adopted to generate the theoretical...