The objective of this paper is to ascertain whether Islamic banks do in fact manage profit distributions and if so, what factors are associated with the extent of profit distribution management. The results suggest that most Islamic banks manage profit distributions, with the extent of profit...

The objective of this paper is to ascertain whether Islamic banks do in fact manage profit distributions and if so, what factors are associated with the extent of profit distribution management. The results suggest that most Islamic banks manage profit distributions, with the extent of profit...

Islamic banks offer distinct financial services and as such have grown significantly in Bahrain, Bangladesh, Jordan, Kuwait, Malaysia, Qatar, Turkey and U.A.E over the past two decades. They are unique in the sense that they are accountable to fulfil a social and ethical role inherent in their...

Abstract: This study measures the ethical identity of Islamic banks in Bangladesh over the period 2001 to 2006. An index of ethical identity, following Haniffa and Hudaib (2007), is constructed by drawing information revealed in the annual reports of the banks. The index is composed of eight...

In this study, we investigate changes in banks' capital adequacy ratio (CAR) under different stress scenarios and examine the results by comparing conventional banks to participation banks in Turkey. Our results report that the capital adequacy ratio of the banks declines substantially given the...

We investigate whether and how political systems affect the financial soundness of conventional and Islamic banks. Using factors extracted from principal component analysis, we find that Islamic banks underperform their conventional counterparts in more democratic political systems but...

The book is a collection of chapters discussing the Sustainable Development Goals in the broader context of Islamic finance along with mapping the SDGs with Maqasid Al-Shariah. It provides a framework for both Muslim and non-Muslim countries to develop a sustainable economy which encompasses not...

Chapter 1: Introduction -- Chapter 2: Need to Redefine Islamic Finance in The Light of Maqasid Al-Shariah -- Chapter 3: Pandemic Crisis, Digitalization and Social Responsibility: An Emerging Role of Islamic Economics and Finance -- Chapter 4: Sustainable Finance And A Shari’ Analysis Of The...