How to cite this paper
Yusuf, M., Dasawaty, E., Esra, M., Apriwenni, P., Meiden, C & Fahlevi, M. (2024). Integrated reporting, corporate governance, and financial sustainability in Islamic banking.Uncertain Supply Chain Management, 12(1), 273-290.
Refrences
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Ahmed Haji, A., & Anifowose, M. (2016). Audit committee and integrated reporting practice: Does internal assurance matter? Managerial Auditing Journal, 31(8/9), 915–948. https://doi.org/10.1108/MAJ-12-2015-1293
Alam Choudhury, M., & Hussain, M. (2005). A paradigm of Islamic money and banking. International Journal of Social Economics, 32(3), 203–217. https://doi.org/10.1108/03068290510580760
Alam, M. K., & Miah, M. S. (2021). Independence and effectiveness of Shariah supervisory board of Islamic banks: Evidence from an emerging economy. Asian Review of Accounting, 29(2), 173–191.
Aliyu, S., Hassan, M. K., Mohd Yusof, R., & Naiimi, N. (2017). Islamic banking sustainability: A review of literature and directions for future research. Emerging Markets Finance and Trade, 53(2), 440–470.
Alketbi, O. S., Ellili, N. O. D., & Nobanee, H. (2022). Firm strategy and financial performance: What is the role of sustainability? Evidence from the banking system of an emerging market. Business Strategy & Development, 5(3), 259–273. https://doi.org/10.1002/bsd2.197
Alqahtani, F., & Mayes, D. G. (2018). Financial stability of Islamic banking and the global financial crisis: Evidence from the Gulf Cooperation Council. Economic Systems, 42(2), 346–360.
Ascarya, A., Suharto, U., & Husman, J. A. (2022). Proposed model of integrated Islamic commercial and social finance for Islamic bank in Indonesia. Eurasian Economic Review, 12(1), 115–138. https://doi.org/10.1007/s40822-022-00201-z
Ashraf, D., Rizwan, M. S., & L’Huillier, B. (2016). A net stable funding ratio for Islamic banks and its impact on financial stability: An international investigation. Journal of Financial Stability, 25, 47–57.
Baber, H. (2020). FinTech, Crowdfunding and Customer Retention in Islamic Banks. Vision, 24(3), 260–268. https://doi.org/10.1177/0972262919869765
Bakar, N. M. A., Yasin, N. M., & Teong, N. S. (2020). Banking ethics and unfair contract terms: Evidence from conventional and Islamic banks in Malaysia. Journal of Islamic Management Studies, 2(2), 11–26.
Barako, D. G., & Brown, A. M. (2008). Corporate social reporting and board representation: Evidence from the Kenyan banking sector. Journal of Management & Governance, 12(4), 309–324. https://doi.org/10.1007/s10997-008-9053-x
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Bilgin, M. H., Danisman, G. O., Demir, E., & Tarazi, A. (2021). Economic uncertainty and bank stability: Conventional vs. Islamic banking. Journal of Financial Stability, 56, 100911. https://doi.org/10.1016/j.jfs.2021.100911
Bosse, D. A., Phillips, R. A., & Harrison, J. S. (2009). Stakeholders, reciprocity, and firm performance. Strategic Management Journal, 30(4), 447–456.
Buallay, A., Al Hawaj, A. A., & Hamdan, A. (2021). Integrated reporting and performance: A cross-country comparison of GCC Islamic and conventional banks. Journal of Islamic Marketing, 12(8), 1619–1636. https://doi.org/10.1108/JIMA-08-2017-0084
Campisi, D., Gitto, S., & Morea, D. (2018). Shari’ah-Compliant Finance: A Possible Novel Paradigm for Green Economy Investments in Italy. Sustainability, 10(11), Article 11. https://doi.org/10.3390/su10113915
Chakroun, M. A., & Gallali, M. I. (2015). Islamic banks and financial stability: An empirical analysis of the Gulf countries. International Journal of Business and Commerce, 5(3), 64–87.
Chouaibi, Y., Belhouchet, S., Chouaibi, S., & Chouaibi, J. (2022). The integrated reporting quality, cost of equity and financial performance in Islamic banks. Journal of Global Responsibility, 13(4), 450–471. https://doi.org/10.1108/JGR-11-2021-0099
Čihák, M., & Hesse, H. (2010). Islamic banks and financial stability: An empirical analysis. Journal of Financial Services Research, 38, 95–113.
Darus, F., Fauzi, H., Purwanto, Y., Yusoff, H., Amran, A., Zain, M. M., Naim, D. M. A., & Nejati, M. (2014). Social responsibility reporting of Islamic banks: Evidence from Indonesia. International Journal of Business Governance and Ethics, 9(4), 356–380. https://doi.org/10.1504/IJBGE.2014.066275
de Villiers, C., Hsiao, P.-C. K., & Maroun, W. (2017). Developing a conceptual model of influences around integrated reporting, new insights and directions for future research. Meditari Accountancy Research, 25(4), 450–460. https://doi.org/10.1108/MEDAR-07-2017-0183
Dmytriyev, S. D., Freeman, R. E., & Hörisch, J. (2021). The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management. Journal of Management Studies, 58(6), 1441–1470. https://doi.org/10.1111/joms.12684
Ekowati, D., Abbas, A., Anwar, A., Suhariadi, F., & Fahlevi, M. (2023). Engagement and flexibility: An empirical discussion about consultative leadership intent for productivity from Pakistan. Cogent Business and Management, 10(1). Scopus. https://doi.org/10.1080/23311975.2023.2196041
El Tom, A. R., Lauro, D., Farah, A.-A. M., McNamara, R., & Ahmed, E. (1989). Family planning in the Sudan: A pilot project success story. 10, 333–343.
Fahlevi, M. (2021). Corporate branding in banking environment: Evidence from acquisition process. 729(1), 012130.
Fahlevi, M., Ahmad, M., Balbaa, M. E., Wu, T., & Aljuaid, M. (2023). The efficiency of petroleum and government health services to benefit life expectancy during the inefficiencies of hydroelectricity consumption. Environmental and Sustainability Indicators, 19, 100289. https://doi.org/10.1016/j.indic.2023.100289
Fahlevi, M., Vional, & Pramesti, R. M. (2022). Blockchain technology in corporate governance and future potential solution for agency problems in Indonesia. International Journal of Data and Network Science, 6(3), 721–726. Scopus. https://doi.org/10.5267/j.ijdns.2022.3.010
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288–307.
Fasan, M., & Mio, C. (2017). Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting. Business Strategy and the Environment, 26(3), 288–305. https://doi.org/10.1002/bse.1917
Frias-Aceituno, J. V., Rodriguez-Ariza, L., & Garcia-Sanchez, I. M. (2013). The Role of the Board in the Dissemination of Integrated Corporate Social Reporting. Corporate Social Responsibility and Environmental Management, 20(4), 219–233. https://doi.org/10.1002/csr.1294
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Ghafoor, A., Zainudin, R., & Mahdzan, N. S. (2019). Corporate fraud and information asymmetry in emerging markets. Journal of Financial Crime.
Grassa, R., Chakroun, R., & Hussainey, K. (2018). Corporate governance and Islamic banks’ products and services disclosure. Accounting Research Journal, 31(1), 75–89.
Hanefah, M. M., Kamaruddin, M. I. H., Salleh, S., Shafii, Z., & Zakaria, N. (2020). Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions. ISRA International Journal of Islamic Finance, 12(3), 401–417. https://doi.org/10.1108/IJIF-02-2019-0025
Hill, C. W., & Jones, T. M. (1992). Stakeholder‐agency theory. Journal of Management Studies, 29(2), 131–154.
Hoque, N. (2023). Promoting business zakah as a product of Islamic finance to fund social causes for well-being of the underprivileged: Evidence from Bangladesh. Journal of Islamic Marketing, 14(4), 966–987.
Jan, A. A., Lai, F.-W., Asif, M., Akhtar, S., & Ullah, S. (2023). Embedding sustainability into bank strategy: Implications for sustainable development goals reporting. International Journal of Sustainable Development & World Ecology, 30(3), 229–243. https://doi.org/10.1080/13504509.2022.2134230
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Alam Choudhury, M., & Hussain, M. (2005). A paradigm of Islamic money and banking. International Journal of Social Economics, 32(3), 203–217. https://doi.org/10.1108/03068290510580760
Alam, M. K., & Miah, M. S. (2021). Independence and effectiveness of Shariah supervisory board of Islamic banks: Evidence from an emerging economy. Asian Review of Accounting, 29(2), 173–191.
Aliyu, S., Hassan, M. K., Mohd Yusof, R., & Naiimi, N. (2017). Islamic banking sustainability: A review of literature and directions for future research. Emerging Markets Finance and Trade, 53(2), 440–470.
Alketbi, O. S., Ellili, N. O. D., & Nobanee, H. (2022). Firm strategy and financial performance: What is the role of sustainability? Evidence from the banking system of an emerging market. Business Strategy & Development, 5(3), 259–273. https://doi.org/10.1002/bsd2.197
Alqahtani, F., & Mayes, D. G. (2018). Financial stability of Islamic banking and the global financial crisis: Evidence from the Gulf Cooperation Council. Economic Systems, 42(2), 346–360.
Ascarya, A., Suharto, U., & Husman, J. A. (2022). Proposed model of integrated Islamic commercial and social finance for Islamic bank in Indonesia. Eurasian Economic Review, 12(1), 115–138. https://doi.org/10.1007/s40822-022-00201-z
Ashraf, D., Rizwan, M. S., & L’Huillier, B. (2016). A net stable funding ratio for Islamic banks and its impact on financial stability: An international investigation. Journal of Financial Stability, 25, 47–57.
Baber, H. (2020). FinTech, Crowdfunding and Customer Retention in Islamic Banks. Vision, 24(3), 260–268. https://doi.org/10.1177/0972262919869765
Bakar, N. M. A., Yasin, N. M., & Teong, N. S. (2020). Banking ethics and unfair contract terms: Evidence from conventional and Islamic banks in Malaysia. Journal of Islamic Management Studies, 2(2), 11–26.
Barako, D. G., & Brown, A. M. (2008). Corporate social reporting and board representation: Evidence from the Kenyan banking sector. Journal of Management & Governance, 12(4), 309–324. https://doi.org/10.1007/s10997-008-9053-x
Beiner, S., & Schmid, M. (2005). Agency Conflicts, Corporate Governance, and Corporate Diversification—Evidence from Switzerland. Corporate Governance, and Corporate Diversification-Evidence from Switzerland, February, 1–57. https://doi.org/10.2139/ssrn.666264
Bhatti, M., & Bhatti, M. I. (2010). Toward understanding Islamic corporate governance issues in Islamic finance. Asian Politics & Policy, 2(1), 25–38.
Bilgin, M. H., Danisman, G. O., Demir, E., & Tarazi, A. (2021). Economic uncertainty and bank stability: Conventional vs. Islamic banking. Journal of Financial Stability, 56, 100911. https://doi.org/10.1016/j.jfs.2021.100911
Bosse, D. A., Phillips, R. A., & Harrison, J. S. (2009). Stakeholders, reciprocity, and firm performance. Strategic Management Journal, 30(4), 447–456.
Buallay, A., Al Hawaj, A. A., & Hamdan, A. (2021). Integrated reporting and performance: A cross-country comparison of GCC Islamic and conventional banks. Journal of Islamic Marketing, 12(8), 1619–1636. https://doi.org/10.1108/JIMA-08-2017-0084
Campisi, D., Gitto, S., & Morea, D. (2018). Shari’ah-Compliant Finance: A Possible Novel Paradigm for Green Economy Investments in Italy. Sustainability, 10(11), Article 11. https://doi.org/10.3390/su10113915
Chakroun, M. A., & Gallali, M. I. (2015). Islamic banks and financial stability: An empirical analysis of the Gulf countries. International Journal of Business and Commerce, 5(3), 64–87.
Chouaibi, Y., Belhouchet, S., Chouaibi, S., & Chouaibi, J. (2022). The integrated reporting quality, cost of equity and financial performance in Islamic banks. Journal of Global Responsibility, 13(4), 450–471. https://doi.org/10.1108/JGR-11-2021-0099
Čihák, M., & Hesse, H. (2010). Islamic banks and financial stability: An empirical analysis. Journal of Financial Services Research, 38, 95–113.
Darus, F., Fauzi, H., Purwanto, Y., Yusoff, H., Amran, A., Zain, M. M., Naim, D. M. A., & Nejati, M. (2014). Social responsibility reporting of Islamic banks: Evidence from Indonesia. International Journal of Business Governance and Ethics, 9(4), 356–380. https://doi.org/10.1504/IJBGE.2014.066275
de Villiers, C., Hsiao, P.-C. K., & Maroun, W. (2017). Developing a conceptual model of influences around integrated reporting, new insights and directions for future research. Meditari Accountancy Research, 25(4), 450–460. https://doi.org/10.1108/MEDAR-07-2017-0183
Dmytriyev, S. D., Freeman, R. E., & Hörisch, J. (2021). The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management. Journal of Management Studies, 58(6), 1441–1470. https://doi.org/10.1111/joms.12684
Ekowati, D., Abbas, A., Anwar, A., Suhariadi, F., & Fahlevi, M. (2023). Engagement and flexibility: An empirical discussion about consultative leadership intent for productivity from Pakistan. Cogent Business and Management, 10(1). Scopus. https://doi.org/10.1080/23311975.2023.2196041
El Tom, A. R., Lauro, D., Farah, A.-A. M., McNamara, R., & Ahmed, E. (1989). Family planning in the Sudan: A pilot project success story. 10, 333–343.
Fahlevi, M. (2021). Corporate branding in banking environment: Evidence from acquisition process. 729(1), 012130.
Fahlevi, M., Ahmad, M., Balbaa, M. E., Wu, T., & Aljuaid, M. (2023). The efficiency of petroleum and government health services to benefit life expectancy during the inefficiencies of hydroelectricity consumption. Environmental and Sustainability Indicators, 19, 100289. https://doi.org/10.1016/j.indic.2023.100289
Fahlevi, M., Vional, & Pramesti, R. M. (2022). Blockchain technology in corporate governance and future potential solution for agency problems in Indonesia. International Journal of Data and Network Science, 6(3), 721–726. Scopus. https://doi.org/10.5267/j.ijdns.2022.3.010
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288–307.
Fasan, M., & Mio, C. (2017). Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting. Business Strategy and the Environment, 26(3), 288–305. https://doi.org/10.1002/bse.1917
Frias-Aceituno, J. V., Rodriguez-Ariza, L., & Garcia-Sanchez, I. M. (2013). The Role of the Board in the Dissemination of Integrated Corporate Social Reporting. Corporate Social Responsibility and Environmental Management, 20(4), 219–233. https://doi.org/10.1002/csr.1294
Friedman, M. (2010). Milton Friedman on Economics: Selected papers. University of Chicago Press.
Ghafoor, A., Zainudin, R., & Mahdzan, N. S. (2019). Corporate fraud and information asymmetry in emerging markets. Journal of Financial Crime.
Grassa, R., Chakroun, R., & Hussainey, K. (2018). Corporate governance and Islamic banks’ products and services disclosure. Accounting Research Journal, 31(1), 75–89.
Hanefah, M. M., Kamaruddin, M. I. H., Salleh, S., Shafii, Z., & Zakaria, N. (2020). Internal control, risk and Sharīʿah non-compliant income in Islamic financial institutions. ISRA International Journal of Islamic Finance, 12(3), 401–417. https://doi.org/10.1108/IJIF-02-2019-0025
Hill, C. W., & Jones, T. M. (1992). Stakeholder‐agency theory. Journal of Management Studies, 29(2), 131–154.
Hoque, N. (2023). Promoting business zakah as a product of Islamic finance to fund social causes for well-being of the underprivileged: Evidence from Bangladesh. Journal of Islamic Marketing, 14(4), 966–987.
Jan, A. A., Lai, F.-W., Asif, M., Akhtar, S., & Ullah, S. (2023). Embedding sustainability into bank strategy: Implications for sustainable development goals reporting. International Journal of Sustainable Development & World Ecology, 30(3), 229–243. https://doi.org/10.1080/13504509.2022.2134230
Jan, A., Marimuthu, M., & @ Mat Isa, M. P. bin M. (2019). The nexus of sustainability practices and financial performance: From the perspective of Islamic banking. Journal of Cleaner Production, 228, 703–717. https://doi.org/10.1016/j.jclepro.2019.04.208
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jones, T. M., Wicks, A. C., & Freeman, R. E. (2017). Stakeholder theory: The state of the art. The Blackwell Guide to Business Ethics, 17–37.
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