Purpose – The paper seeks to examine the cultural factors that shaped the creation of one of the earliest Islamic banks, discussing the tensions that arise between religious and economic aims. Design/methodology/approach – The paper is a case study of a historically significant institution....

Purpose The purpose of this paper is to investigate the techniques used by Islamic financial institutions (IFIs) to shift conventional instruments to Shariah -compliant instruments. The paper additionally aims to explore the effect of these techniques on financial reporting....

The relationship between companies and society has been questioned for a long time. However, the effect of the motives behind CSR regarding the companies' actual engagement with CSR has received little attention, especially in emerging markets. This paper tackles this issue for the first time...