This study examines how board of directors (BOD) and Shariah board (SB) characteristics influence risk-taking and performance in Malaysian Takaful operators (TOs). These operators face unique challenges when balancing financial growth with strict adherence to Shariah principles. The study analyse data from 15 TOs from 2012 to 2021, resulting inContinue Reading

Unlike past studies that focus on environment, social and governance disclosure, this study aims to examine the association between climate risk disclosure (CRD) and corporate financial performance (FP). Climate-related risks are fundamentally intertwined with a company’s risks, amplifying the drive for companies to communicate these risks to stakeholders openly. ThisContinue Reading

In the past years, regulators and the business communities had expressed worries about the alarming rate at which firms or corporations collapse due to the mismanagement and manipulation of resources as seen in the cases of Enron, WorldCom in the United States of America; and to be specific in Malaysia,Continue Reading

This study examines the effect of Islamic intellectual capital that consists of Structural Capital, Human Capital, and Capital Employed on takaful financial performance in Southeast Asia and the Middle East during 2016-2019. The dependent variable, takaful financial performance, is measured from the firm’s ROE. The independent variables in the currentContinue Reading

This research analyzes the effect of Financial Literacy, Rational Financing Decision, Financial Capital, and SME Financial Performance. A survey approach is used for data collection from a sample of financed SMEs in Makassar City. Using the cluster method technique and stratified random sampling, 279 samples are obtained and analyzed withContinue Reading