There has been large-scale growth in Islamic finance and banking in Muslim countries and around the world during the last twenty years. This growth is influenced by factors including the introduction of broad macroeconomic and structural reforms in financial systems, the liberalization of...

Earnings management can be either opportunistic, adding noise to reported earnings, or informative about a firm's underlying economic performance, adding valuable information to financial reports. This study examines earnings management in banks with differing levels of information asymmetry....

This study analyzes the effects of diversity, inclusion, and people development (DIP) on environmental, social, and governance (ESG) performance in Islamic and conventional banks from 2015 to 2022. Using data from Refinitiv database, it reveals that a more diverse and inclusive workplace is...

Purpose - This paper aims to examine the effects of interest-free and interest-based monetary policy on inflation and unemployment rates for two groups of countries where in one group, interest-free monetary policy (IFMP) was pursued, while in the other group, interest-based monetary policy...

Using a large international sample of 348,899 year-firm observations covering 352 Islamic banks and 30,572 conventional banks in 213 countries over the 1999-2013 period, we estimate the deposit insurance premiums of Islamic banks and conventional banks. We find that the premiums for publicly...

The objective of the paper is to investigate whether the stock price reactions of commercial banks to monetary policy actions are dependent on the state of the economy. The results indicate that monetary policy actions have asymmetric effects on the returns of commercial banks across different...

Purpose – The main purpose of this paper is to provide a comprehensive review of musharakah mutanaqisah (MM; diminishing partnership) technique and its potentials for Islamic financial institutions.Design/methodology/approach – Based on an extensive literature review, this paper aims to...