Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure of information on social, finance, and...

Drawing upon the resource-based view, this study examines the effects of two key elements of market orientation, i.e. customer orientation and competitor orientation, on the use of management accounting information to enhance firm performance. The partial least squares structural equation...

The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial institutions. It presents a systematic literature review of 204 studies on this topic published from 1990 to 2022. The studies were retrieved from Scopus database. In addition,...

Promoting women's economic participation and empowerment is essential for sustainable development in South Asian Countries. Studies have established that women entrepreneurs in South Asia face a noteworthy challenge with many lacking formal education, lack of entrepreneurship education, capital,...

The financial institutions in emerging countries in general and Ethiopia in particular, where financial dualism is mostly practiced, strategic planning is critical to encounter the dynamic nature of the economic system. This study aims to examine the impact of strategic planning on the...

The theoretical framework of the Theory of Planned Behaviour (TPB) has been widely used in analysing behavioural intentions to adopt Islamic finance. However, there is still little research investigating the adoption of Islamic microfinance. This study aims to determine the factors influencing...

The audit committee (AC) is an important mechanism within the corporate governance structure. Corporate misconduct and business failure have prompted greater scrutiny of the AC role. This study examines the effect of AC characteristics on disclosure, namely Islamic business conduct (IBC)...

This study aims to examine the connection between global goals (sustainability) and corporate goals for long-term survival (business sustainability), as well as the role of Islamic business and work ethics in achieving them. 325 responses from employees of Islamic institutions were selected to...

This study aims to analyse the influence of banks' internal factors on Non-Performing Finance (NPF) at Islamic rural banks (IRBs) in Indonesia. IRBs has important factor in the economic activities in Indonesia because they provide small-mid-scale financing. The internal factors consist of the...