The objective of this paper is to ascertain whether there are significant differences in the loan loss provisioning behaviour of Islamic banks as compared to conventional banks. We proposed that loan loss provisioning will be linked to the extent of profit distribution management. The results...

This paper examines the efficiency of New Zealand's stock market by assessing the prevalence of thin trading, non-linearity and information asymmetry. We find that the efficiency of this emerging market has been enhanced over time due to regulatory changes and the transition of the New Zealand...

Purpose – Modern portfolio theory demonstrates that a well-diversified portfolio will minimize unsystematic risk. It may be impractical to achieve a well-diversified portfolio of venture capital (VC) investments due to market imperfections, leading to the decision to specialize. The purpose of...

Purpose This study aims to enlighten the effects of Islamic religiosity, Islamic altruism and Islamic debt collection policy (IDCP) on millennials’ acceptability of tawarruq -based ar-rahnu in Malaysia. Design/methodology/approach This study applies the factors drawn from the Islamic theory of...