Purpose – The purpose of this paper is to show a creative way to fulfill financing needs of entities involved in pre‐ and post‐harvest production activities in extreme cases while mitigating inherent risks by Islamic structured trade finance from the real‐life case of cotton production...

Purpose – The purpose of this paper is to assess and explain the leverage of Saudi companies (53 companies) during the period 2003‐2007. Design/methodology/approach – This paper reviews two different classical capital structure theories, namely tradeoff theory and pecking order theory, to...

Purpose – The paper aims to test the stability of dividend policy, test the effect of cash flow on the company's dividend policy, identify the factors that determine a firm's cash dividend payments, and examine the characteristics of dividend‐paying and non‐paying firms....

Purpose – The purpose of this paper is to provide an analysis of different sukuk structures from a financial perspective. This examination includes murabahah and ijara ‐based sukuk , the former offering a fixed return, and the latter, the most popular form of sukuk , a variable return. The...

Purpose – The purpose of this paper is to analyze the income structure of Islamic banks in the Gulf Cooperation Council (GCC) countries and to explore the effect of the diversification of banks' earning on risks that may harm these latter. Design/methodology/approach – Using data from...

Asserts that the world needs to integrate economic issues with social demands and discusses ideas on the unity of knowledge (including Islamic theories). Develops a string model of the process of unification as seen by the Koran and applies it to the Islamic financing division of a Saudi Arabian...

In recent years, the central monetary authorities of some Gulf Cooperation Council countries have made several regulatory changes in order to achieve social & economic goals. The monetary authorities of these countries have strengthened prudential norms. Asset classifications and provisioning...

Purpose – The purpose of this paper is to fill a gap in the literature on women who work in the Arab Muslim context, reflecting on the experience of Saudi Arabia. Design/methodology/approach – A sample of 301 male participants completed the newly developed multidimensional aversion to women...

Purpose – The purpose of this paper is to investigate customer‐centric corporate social responsibility (CSR) in Islamic banks of Bangladesh, Malaysia and the Arabian Gulf Region. The new framework is found from the incomplete link between managerial motivation and their actual involvement...