Shari’a governance is considered a crucial element of the Islamic banking industry. As recent as 2017, Islamic banks in the Kingdom of Bahrain were required by the regulator to have only a Shari’a Supervisory Board and an internal Shari’a function. In 2017, the Central Bank of Bahrain...

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Volunteering work has played a major role in dealing with the COVID-19 pandemic crisis. Studying volunteering behavior is interesting because it holds many important lessons for businesses to attract and engage their primary stakeholders (employees and customers) and counter the challenges posed...

COVID-19 has changed the way we live, communicate and work, as well as altering our feelings. The higher education sector, alongside other sectors, has been severely affected by the pandemic and its serious repercussions. Academic and teaching staff have had to work from home and convert to...

The purpose of this study is to add insight to the integrative conceptual framework on employee performance during the COVID-19 pandemic for Bahrain SMEs. The literature review indicates the effects of motivation, remote work environment, and employee performance during the coivd-19 pandemic. A...

Fintech is the new revolution in finance and banking industry. Artificial intelligence, robotics, blockchain and other advanced technologies have slowly found space in the banking world. Islamic banking is not untouched by these revolutions. Bahrain is considered as the hub of Islamic banking in...

A body of work has emerged that examines human capital from the perspective of skills to better understand the types of expertise that influence innovation. The relationship between skill and financial innovation, however, is poorly understood in the context of Islamic financial institutions...

Business Process Reengineering (BPR) has been one of the methodologies which aims at achieving a radical change that would drive the organization to new heights and assists it to harness its potential. Even though there are literature that marked lots of success stories in BPR projects, there...

The purpose of this study to explore the level of adoption of the International Accounting Standard 34 (IAS 34) in the preparation of interim reports by listed companies on Bahrain Stock Exchange (BSE). The data used in this exploratory study were based largely on information already published...

The present study has been done on career choice among finance students in the Kingdom of Bahrain by taking following objectives namely (i) to know the interest level of the individual perception on finance courses, (ii) to know the reasons to opt for finance course and finally (iii) to find...

The aim of this paper is to use the Futures Triangle to map the main problems and challenges facing the educational and training field in Islamic banking (IB) in the Kingdom of Bahrain, and to question certain commonly held assumptions. The study reports the results of interviews that were...

Banking sector plays a leading role in financing a country's economic activities. Its performance is crucial in determining a country's economic growth. This paper examines the performance of commercial retail banks (conventional and Islamic) in Bahrain and financial ratios were used for the...

In financial literature we find numerous studies examining the presence of diverse types of calendar anomalies in different stock exchanges of the world. The current paper aims to investigate the month of the year effect in randomly selected ten companies from banking sector and service sector...

The study is undertaken to find out the relationship between portfolio returns and market returns and test the empirical validity of the standard CAPM model on Bahrain Bourse. The study is based on 39 companies listed in the Bahrain Bourse, Bahrain All Share Index as market proxy and yield of...

Efficient market hypothesis (EMH) states that financial markets are “informationally efficient”, implying that current prices fully reflect all available information. The present study aims at testing the weak form of market efficiency of the individual stocks listed on the Bahrain Bourse...

Oil export is the major source of revenue for the countries in the Middle East. Their economies are sensitive to fluctuations in oil prices. The present study examines the impact of oil crisis on the performance of selected banks of Kingdom of Bahrain using profitability, efficiency, capital...

This study shows the impact of teamwork over organizational behavior and Organization performance. Moreover it is covered the communication between employees of the organization. Also, highlight the main positive effect points by present a model to show the difference between the top and Middle...

Job satisfaction at work is likely to be related to the productivity of the employees. One of the prominent features witnessed is the different working environment among organizations and their impact on job satisfaction. For Example, working conductions in public and private sectors are totally...

A body of work has emerged that examines human capital from the perspective of skills to better understand the types of expertise that influence innovation. The relationship between skill and financial innovation, however, is poorly understood in the context of Islamic financial institutions...

This study examines the effect of bank-specific and macroeconomic key determinants of Islamic retail banks profitability in Bahrain. It used panel data of six Islamic retail banks from 2013 to 2019, and it employed an explanatory research with secondary financial data. Return on Assets (ROA) and...

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits...

I will summarize a lot of articles and news about intellectual capital as a part of learning how to build the literature you will found the articles and web links in the reference part of this summarized report:This report deals with the issue of intellectual capital, as it is applied in the...

Corporate governance (CG) in the Gulf Cooperation Council (GCC) countries effecting all of business environment. The following articles covering a wide range of factors related to corporate governance and its practices in GCC

The proponents of Islamic finance argue that unlike conventional finance it emphasizes the real economy. Such emphasis should be reflected in the sectoral distribution in an economy. In this paper, in light of a conceptualization of the real economy, the sectoral distribution of financial...

In 2017, Bahrain's Cabinet endorsed the country's first national renewable energy action plan. The plan included the installation of residential solar photovoltaic cells as a means of using renewable energy in government-built housing units. This was followed by the establishment of the...

Part I - Introduction -- Chapter 1: “An Introduction to AI in the GCC” -- Chapter 2: “Framework of Study and Book Organization” -- Part II – Data, Governance and Regulations -- Chapter 3: “Public Sector Data for Academic Research: the case of the UAE" -- Chapter 4: “Strategy for...