This study examines the role of public policy on technological innovation in 491 Chinese high-tech companies given its significance to national economic development with governments world-wide issuing ambitious policies to help companies innovate. We utilize data from 2006 to 2019 and uniquely...

This study examines retail investors' trading behaviour and its determinants in the Indonesian Shari'ah stock market by mainly focusing on the religious practice-related factors in the form of sadaqah or charitable giving on individual investors' trading behaviour. Contextually, the Islamic...

The paper further articulates the common types of ṣukūk currently available such as the mushārakah ṣukūk, murābaḥah, ijārah or ‘Vanilla' type ṣukūk, the variable pay-off muḍārabah, Istiṣnāʿ and the salam type ṣukūk and how they can be used by both private and public sectors

This study investigates the wealth effects of announcements of audit committee formation by Malaysian listed companies. Using a sample of companies that announced the formation of audit committees before, during and after the mandatory year (1994), the abnormal returns and cumulative abnormal...

Purpose: Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established to develop specific accounting standards for Shari’ah...

Purpose: The purpose of this paper is to investigate whether audit quality is associated with real earnings management in the UK. Design/methodology/approach: The authors apply the panel fixed effects method that controls for heterogeneity across firms to investigate whether audit quality is...