The paper examines the impact of Shari’ah governance quality on environmental, social, and governance (ESG) performance in Islamic banks. The study’s sample consists of 66 Islamic banks from 14 countries over 2015-2019. The research uses the Heckman model, which is a two-stage estimation...

Ethical finance involves financial practices that consider environmental, social, and governance (ESG) factors affecting a borrower and/or its assets. This approach extends beyond traditional financial metrics, aiming to align investments and lending with principles promoting sustainability,...

The study investigates the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance of accounting information. Using value relevance models, we run panel data...