Browsing by Topic Islamic banking

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Showing results 56 to 65 of 165
  • hilah_in_the_Islamic_banking_instruments_in_Malaysia_aishath.PDF.jpg
  • Journal Article


  • Authors: Muneeza, Aishath; Nik Yusuf, Nik Nurul Atiqah; Mohd Iqbal, Norariefah; Noor Mohamad, Juyda (2011)

  • The main focus of this paper is to identify the hilah committed in the Islamic banking and finance instruments in Malaysia with reference to other jurisdictions and analyse the complexity in ascertaining the legal status of such practice either in equity or debt based financing when its practice associates with the interest of the people and a need to fulfill the maqasid al-Shariah. At the end of the paper, the authors would attempt to answer the question whether there is a need to uniform the Islamic banking instruments in all the jurisdictions of the world to facilitate cross-border transactions.

  • hotel_investment_financing_call_shariah_consideration_new_methodology_assessment_screening_ahcene.pdf.jpg
  • Journal Article


  • Authors: Lahsasna, Ahcene (2015)

  • It investigates the nature of the hotel business from the Islamic law perspective and its importance in the Malaysian economy. It argues that exclusion of hotel business from Islamic investment and financing activities through Shari'ah screening methodology may be inappropriate. Hence, it recommends that the Shari'ah Advisory Council (SAC) of Securities Commission Malaysia reconsider the assessment and screening process for hotel business in the light of arguments put forward in the research in favour of its Shari'ah compliance.

  • how_islamic_are_islamic_banks_non-linear_assessment_islamic_rate_conventional_rate_relations_mansoribrahim.pdf.jpg
  • Journal Article


  • Authors: Sukmana, Raditya; Ibrahim, Mansor H. (2017)

  • In this paper, we perform a non-linear assessment of Islamic rate - conventional rate relations for the case of Malaysia. Using monthly data covering the period January 1999 to November 2016, we find strong evidence supporting non-linear reactions of the Islamic investment rates to conventional rates in the long run and/or short-run for all matched maturities. More precisely, the Islamic investment rates exhibit faster upward movement (slower downward movement) in responses to conventional deposit rate increases (decreases). The asymmetric pricing behaviour of Islamic banks however tends to weaken as maturity lengthens. Accordingly, we infer that Islamic banks do not rigidly peg their...

  • how_to_expand_role_islamic_banking_trading_saiful.pdf.jpg
  • Industry Article


  • Authors: Rosly, Saiful Azhar (2018)

  • Ever since the establishment of Islamic banks in the 1970s, the difficulty in executing actual buy and sell transactions as the Quran commanded in the verse "Allah has permitted al-bay but prohibits riba" (Al-Baqarah 275) has spurred the industry into using questionable products that resemble interest-bearing loans as evident now in tawaruq munazzam and earlier in bay al-enah. Much of this unfortunate development in Islamic banking has to do with its deposit-taking function. Doing so requires the bank to follow stringent Basel Accord capital requirement against any risky positions it took in the business such as equity, leasing and trading positions. The trading business, namely buy a...

  • item.jpg
  • Master


  • Authors: Chowdhury, Mohammad Ashraful Ferdous (2015)

  • Studies of Islamic banks' profitability are an important tool towards improving performance, evaluating bank operations and determining management plan to help in increasing the chance for the banks to survive in competitive markets. The robust growth in financing and investment activities across most jurisdictions in various real sectors has helped Islamic banks to record generous asset growth rates in their balance sheets. However, the returns become subdued during the financial crisis of years of 2008-2009, reaching lows of ROA 0.74% and ROE 6.16% in 2009 (IFSB, 2014). Over the last twenty years, market conditions in banking sector have undergone extensive changes on both demand an...

  • item.jpg
  • PhD


  • Authors: Musa, Muhammad Muhaizam (2012)

  • This study investigates the impact of capital regulation to the risk-taking behaviour of Islamic banks by examining the impact of bank-specific variables, regulatory pressure and relationship between capital ratios and bank riskiness; using two simultaneous equations namely the changes in capital ratios equation and the changes in bank riskiness equation over the sample of 70 Islamic banks extracted from BankScope database for the period 2004 to 2010 ... Available in physical copy only (Call Number: t HG 3368 A6 M952)

  • IFHubEd5_the_impact_of_competition_on_banks_efficiency_Kinan_Mansor_Baharom.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Salim, Kinan; Ibrahim, Mansor H.; Abdul Hamid, Baharom (2017)

  • Islamic banking industry has unprecedentedly witnessed a rapid growth since its inception four decades back in the late 1970s. However, the prospect of this flourishing industry is fast becoming gloomy in recent years. The growth of Islamic banking almost matches the conventional banking, and their products are hardly distinguishable. Although the market growth slows down in the aftermath of the global financial crises in 2008, the Islamic banking market has witnessed increasing competition. Islamic banks become more competitive and they managed to increase their market share meanwhile, conventional banks have successfully responded to the challenge by launching Islamic windows and su...

  • PhD_Impact_of_competition_concentration_on_efficiency_kinan.pdf.jpg
  • PhD


  • Authors: Salim, Kinan (2017)

  • Islamic banks have proliferated and emerged as important players in the global banking industry especially in the Muslim-majority countries. The recent increase in the number and market share of Islamic banks has intensified the competition in this new industry. Despite its importance, the increasing competition in Islamic banking market not only from its own Islamic peers, but also from commercial banks has not been adequately addressed nor its consequences have been investigated. This thesis aims to shed the light on this important issue by investigating the effect of competition on the efficiency of both Islamic and conventional banks ... Available in physical copy and downloada...

  • IF_Hub_Issue_2_ Impact_efficiency_on_discretionary_finance_loss_provision_Fakri_Buerhan_ShaikhHamzah_Ariff.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Shawtari, Fekri Ali; Saiti, Buerhan; Shaikh Abdul Razak, Shaikh Hamzah; Abdul Kareem, Mohamed Ariff (2017)

  • The issues of earning management has received attention from practitioners and academicians since the last couple of decades in banking sector. It is evident that bank managers practice the discretion in estimating loan/finance loss provisions for various motives such as reducing earnings variability (Agarwal, Chomsisengphet, Liu & Rhee, 2007; Kanagaretnam, 2004). Majority of the studies have been focusing on conventional banks, and only a few studies have focussed on Islamic banks, for instance, Zoubi and Al-Khazali (2007) and Othman and Mersni (2014). The significance of examining the issues in the context of Islamic banks stems from the fact that Islamic banks should not manage the...

  • impact_efficiency_discretionary_loans_finance_loss_provision_comparative_study_Islamic_conventional_banks_shaikh_ariff.pdf.jpg
  • Journal Article


  • Authors: Shawtari, Fekri Ali; Saiti, Buerhan; Shaikh Abdul Razak, Shaikh Hamzah; Abdul Kareem, Mohamed Ariff (2015)

  • The paper investigates whether there is a significance difference between the practices of discretionary loan/finance loss provisions between Islamic and conventional banks. Same time, the paper tests whether the efficiency may influence the behaviour of discretionary loans/finance loss provisions, taken into consideration other micro and macro variables. The study utilizes panel data runs over 1996-2011 with unbalanced observations for 16 banks, of which 4 Islamic banks. In order to achieve research objectives, the two-stage approach is adopted to examine the factors that may influence the behaviour of discretionary loan/finance loss provisions with specific emphasize on the efficien...

Browsing by Topic Islamic banking

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 56 to 65 of 165
  • hilah_in_the_Islamic_banking_instruments_in_Malaysia_aishath.PDF.jpg
  • Journal Article


  • Authors: Muneeza, Aishath; Nik Yusuf, Nik Nurul Atiqah; Mohd Iqbal, Norariefah; Noor Mohamad, Juyda (2011)

  • The main focus of this paper is to identify the hilah committed in the Islamic banking and finance instruments in Malaysia with reference to other jurisdictions and analyse the complexity in ascertaining the legal status of such practice either in equity or debt based financing when its practice associates with the interest of the people and a need to fulfill the maqasid al-Shariah. At the end of the paper, the authors would attempt to answer the question whether there is a need to uniform the Islamic banking instruments in all the jurisdictions of the world to facilitate cross-border transactions.

  • hotel_investment_financing_call_shariah_consideration_new_methodology_assessment_screening_ahcene.pdf.jpg
  • Journal Article


  • Authors: Lahsasna, Ahcene (2015)

  • It investigates the nature of the hotel business from the Islamic law perspective and its importance in the Malaysian economy. It argues that exclusion of hotel business from Islamic investment and financing activities through Shari'ah screening methodology may be inappropriate. Hence, it recommends that the Shari'ah Advisory Council (SAC) of Securities Commission Malaysia reconsider the assessment and screening process for hotel business in the light of arguments put forward in the research in favour of its Shari'ah compliance.

  • how_islamic_are_islamic_banks_non-linear_assessment_islamic_rate_conventional_rate_relations_mansoribrahim.pdf.jpg
  • Journal Article


  • Authors: Sukmana, Raditya; Ibrahim, Mansor H. (2017)

  • In this paper, we perform a non-linear assessment of Islamic rate - conventional rate relations for the case of Malaysia. Using monthly data covering the period January 1999 to November 2016, we find strong evidence supporting non-linear reactions of the Islamic investment rates to conventional rates in the long run and/or short-run for all matched maturities. More precisely, the Islamic investment rates exhibit faster upward movement (slower downward movement) in responses to conventional deposit rate increases (decreases). The asymmetric pricing behaviour of Islamic banks however tends to weaken as maturity lengthens. Accordingly, we infer that Islamic banks do not rigidly peg their...

  • how_to_expand_role_islamic_banking_trading_saiful.pdf.jpg
  • Industry Article


  • Authors: Rosly, Saiful Azhar (2018)

  • Ever since the establishment of Islamic banks in the 1970s, the difficulty in executing actual buy and sell transactions as the Quran commanded in the verse "Allah has permitted al-bay but prohibits riba" (Al-Baqarah 275) has spurred the industry into using questionable products that resemble interest-bearing loans as evident now in tawaruq munazzam and earlier in bay al-enah. Much of this unfortunate development in Islamic banking has to do with its deposit-taking function. Doing so requires the bank to follow stringent Basel Accord capital requirement against any risky positions it took in the business such as equity, leasing and trading positions. The trading business, namely buy a...

  • item.jpg
  • Master


  • Authors: Chowdhury, Mohammad Ashraful Ferdous (2015)

  • Studies of Islamic banks' profitability are an important tool towards improving performance, evaluating bank operations and determining management plan to help in increasing the chance for the banks to survive in competitive markets. The robust growth in financing and investment activities across most jurisdictions in various real sectors has helped Islamic banks to record generous asset growth rates in their balance sheets. However, the returns become subdued during the financial crisis of years of 2008-2009, reaching lows of ROA 0.74% and ROE 6.16% in 2009 (IFSB, 2014). Over the last twenty years, market conditions in banking sector have undergone extensive changes on both demand an...

  • item.jpg
  • PhD


  • Authors: Musa, Muhammad Muhaizam (2012)

  • This study investigates the impact of capital regulation to the risk-taking behaviour of Islamic banks by examining the impact of bank-specific variables, regulatory pressure and relationship between capital ratios and bank riskiness; using two simultaneous equations namely the changes in capital ratios equation and the changes in bank riskiness equation over the sample of 70 Islamic banks extracted from BankScope database for the period 2004 to 2010 ... Available in physical copy only (Call Number: t HG 3368 A6 M952)

  • IFHubEd5_the_impact_of_competition_on_banks_efficiency_Kinan_Mansor_Baharom.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Salim, Kinan; Ibrahim, Mansor H.; Abdul Hamid, Baharom (2017)

  • Islamic banking industry has unprecedentedly witnessed a rapid growth since its inception four decades back in the late 1970s. However, the prospect of this flourishing industry is fast becoming gloomy in recent years. The growth of Islamic banking almost matches the conventional banking, and their products are hardly distinguishable. Although the market growth slows down in the aftermath of the global financial crises in 2008, the Islamic banking market has witnessed increasing competition. Islamic banks become more competitive and they managed to increase their market share meanwhile, conventional banks have successfully responded to the challenge by launching Islamic windows and su...

  • PhD_Impact_of_competition_concentration_on_efficiency_kinan.pdf.jpg
  • PhD


  • Authors: Salim, Kinan (2017)

  • Islamic banks have proliferated and emerged as important players in the global banking industry especially in the Muslim-majority countries. The recent increase in the number and market share of Islamic banks has intensified the competition in this new industry. Despite its importance, the increasing competition in Islamic banking market not only from its own Islamic peers, but also from commercial banks has not been adequately addressed nor its consequences have been investigated. This thesis aims to shed the light on this important issue by investigating the effect of competition on the efficiency of both Islamic and conventional banks ... Available in physical copy and downloada...

  • IF_Hub_Issue_2_ Impact_efficiency_on_discretionary_finance_loss_provision_Fakri_Buerhan_ShaikhHamzah_Ariff.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Shawtari, Fekri Ali; Saiti, Buerhan; Shaikh Abdul Razak, Shaikh Hamzah; Abdul Kareem, Mohamed Ariff (2017)

  • The issues of earning management has received attention from practitioners and academicians since the last couple of decades in banking sector. It is evident that bank managers practice the discretion in estimating loan/finance loss provisions for various motives such as reducing earnings variability (Agarwal, Chomsisengphet, Liu & Rhee, 2007; Kanagaretnam, 2004). Majority of the studies have been focusing on conventional banks, and only a few studies have focussed on Islamic banks, for instance, Zoubi and Al-Khazali (2007) and Othman and Mersni (2014). The significance of examining the issues in the context of Islamic banks stems from the fact that Islamic banks should not manage the...

  • impact_efficiency_discretionary_loans_finance_loss_provision_comparative_study_Islamic_conventional_banks_shaikh_ariff.pdf.jpg
  • Journal Article


  • Authors: Shawtari, Fekri Ali; Saiti, Buerhan; Shaikh Abdul Razak, Shaikh Hamzah; Abdul Kareem, Mohamed Ariff (2015)

  • The paper investigates whether there is a significance difference between the practices of discretionary loan/finance loss provisions between Islamic and conventional banks. Same time, the paper tests whether the efficiency may influence the behaviour of discretionary loans/finance loss provisions, taken into consideration other micro and macro variables. The study utilizes panel data runs over 1996-2011 with unbalanced observations for 16 banks, of which 4 Islamic banks. In order to achieve research objectives, the two-stage approach is adopted to examine the factors that may influence the behaviour of discretionary loan/finance loss provisions with specific emphasize on the efficien...