Shah, Syed Alamdar Ali; Sukmana, Raditya; Fianto, Bayu Arie - In: Journal of Islamic Accounting and Business Research 12 (2021) 7, pp. 941-964
Purpose: The purpose of this study is to develop, test and examine econometric methodology for Sharīʿah-compliant duration models of Islamic banks. Design/methodology/approach: The research evaluates all existing duration models from Sharīʿah’s perspective and develops a four-stage...