Rosly, Saiful Azhar; Naim, Muhammad Arzim; Lahsasna, Ahcene - In: Journal of Islamic Accounting and Business Research 8 (2017) 3, pp. 272-283
Purpose The purpose of this paper is to examine the meaning, nature and measurement of Shariah non-compliant risk faced by Islamic banks. Design/methodology/approach Al-bai-bithaman ajil (BBA) contract documentation is analyzed in the light of the legal environment in Malaysia and measurement of...