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Syariahaccounting and compliant screening practices

Author

Listed:
  • Catherine Soke Fun Ho
  • Omar Masood
  • Asma Abdul Rehman
  • Mondher Bellalah

Abstract

Purpose - The purpose of this paper is to focus on thesyariahcompliant screening methods that are practiced by prominent Islamic finance users, in terms of qualitative and quantitative screening. Design/methodology/approach - This research uses comparative analysis to recognize the similarities and differences of methods among 15 users. Findings - Analysis reveals that there is a need to set the universal standards, not only for the investors but also to discourage the misunderstanding between investors and scholars. After analysis of qualitative and quantitative screening, recommendations for both methods have been made for theshariahcompliant board and users. Originality/value - The paper is useful for Islamic finance users, as well from the academic point of view and is new and unique in its nature.

Suggested Citation

  • Catherine Soke Fun Ho & Omar Masood & Asma Abdul Rehman & Mondher Bellalah, 2012. "Syariahaccounting and compliant screening practices," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 4(2/3), pages 240-254, August.
    • Handle: RePEc:eme:qrfmpp:v:4:y:2012:i:2/3:p:240-254
    DOI: 10.1108/17554171211252556
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    Citations

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    Cited by:

    1. Amel Farhat & Amal Hili, 2024. "The performance of compliant stocks during the Covid-19 crisis," Journal of Asset Management, Palgrave Macmillan, vol. 25(1), pages 70-95, February.
    2. Ho, Catherine Soke Fun & Abd Rahman, Nurul Afiqah & Yusuf, Noor Hafizha Muhamad & Zamzamin, Zaminor, 2014. "Performance of global Islamic versus conventional share indices: International evidence," Pacific-Basin Finance Journal, Elsevier, vol. 28(C), pages 110-121.
    3. Khaled O. Alotaibi & Mohammad M. Hariri, 2021. "Content Analysis of Shariah-Compliant Investment Equity Funds in KSA: Does Social Justice Matter?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(6), pages 1-1, July.
    4. Md Hakim Ali & Md Akther Uddin & Md. Atiqur Rahman Khan & Blake Goud, 2021. "Faith‐based versus value‐based finance: Is there any portfolio diversification benefit between responsible and Islamic finance?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 5570-5583, October.
    5. Abdullah Muhammad Ahmed Ayedh & Muhammad Iqmal Hisham Kamaruddin & Amir Shaharuddin, 2019. "Challenging the Current Shariah Screening Methodology Assessments in Kuala Lumpur Shariah Index (KLSI)," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 253-268, October.
    6. Khaled O. Alotaibi & Christine Helliar & Nongnuch Tantisantiwong, 2022. "Competing Logics in the Islamic Funds Industry: A Market Logic Versus a Religious Logic," Journal of Business Ethics, Springer, vol. 175(1), pages 207-230, January.

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