Financial reporting of intangible assets in Islamic finance

Alhabshi, Syed Musa Syed Jaafar; Rashid, Hafiz-Majdi Ab; Agil, Sharifah Khadijah Syed; Ahmed, Mezbah Uddin

doi:10.1108/ijif-08-2017-0021

Cited by 4 publications

(2 citation statements)

References 1 publication

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“…The results of the study also show that profitability has a positive and significant effect on firm value (Mangesti Rahayu et al, 2020). The cause of the significant gap between the equity value (that deviation or gap in book value and the market value of equity), and whether the financial statements show that assets that are physically and financially represented by financial performance are still being used by investors reflected in company balances calculated at less than to predict the value company (Alhabshi et al, 2017). Among the various activities that companies can use to generate innovation, investment in intangible assets occupies a major role and increases company value (Ferdaous & Rahman, 2019).…”

Section: Introductionmentioning

confidence: 80%

The Effect of Profitability, Intangible Asset, and Leverage on Dividend Policy and Firm Value

Tessya Nova,

Sutrisno

2023

IJEBMR

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The increasing population in Indonesia has resulted in the need for consumption of primary goods to be very rapid. In addition, economic development has made competition increasingly fierce in the world of trade, which operates in various sectors, for example in consumer noncyclicals companies. This study aims to examine the effect of profitability, intangible assets, leverage on dividend policy and corporate value of main board index companies in the consumer non-cyclicals sector on the Indonesian stock exchange during the 2017-2021 period. Profitability is measured by return on assets (ROA), intangible assets are measured by the logarithm of the book value of intangible assets (IAS), leverage is measured by the debt to equity ratio (DER), dividend policy is measured by the dividend payout ratio (DPR) and company value is measured by price to book value (PVB). The population of this study is the health sector companies that are on the Indonesia Stock Exchange as many as 57 companies and 26 are taken as samples. The data collection period is from 2017 to 2021, with annual data. This study uses multiple linear regression analysis to test the hypothesis. The results show that profitability and leverage have no significant effect on dividend policy. Meanwhile, intangible assets have a negative and significant effect on dividend policy. Profitability and leverage have no significant effect on firm value. Meanwhile, intangible assets and dividend policy have a positive and significant effect on dividend policy.

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Section: Introductionmentioning

confidence: 80%

The Effect of Profitability, Intangible Asset, and Leverage on Dividend Policy and Firm Value

Tessya Nova,

Sutrisno

2023

IJEBMR

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“…As the industry expands, standardised accounting practices become imperative to ensure transparency, comparability and credibility in financial reporting (Quattrone, 2021). In response, many Islamic finance entities have aligned their practices with international accounting standards/international financial reporting standards (IAS/IFRS) to integrate into the global financial system (Alhabshi et al , 2017).…”

Section: Introductionmentioning

confidence: 99%

Exploring IFRS in Islamic finance: a bibliometric and coding analysis of emerging topics and perspectives

Calandra,

Lanzalonga,

Biancone

2024

IMEFM

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Purpose Emerging economies are increasingly benefiting from Islamic finance principles. The distinctive features of this unconventional form of finance are starting to be considered even in developed economies. Islamic finance operates under prohibitions on interest, gambling, speculation and complex derivatives according to the dogma in the Quran, Sunnah, Ijma and Qiyas. International financial reporting standards (IFRS) allow companies to attract global capital due to overcoming international borders. However, Islamic finance cannot apply all accounting standards. Therefore, this study aims to explore the implementation of international accounting standards in the Islamic finance context to present applications and future research fields. Design/methodology/approach Using a bibliometric and coding analysis, the study analyses 226 peer-reviewed journal papers extracted from the Scopus database. Using the bibliometrix package, the authors explored the literature’s intellectual, conceptual and social structures, categorising the findings into thematic clusters relevant to traditional and Islamic finance paradigms. Findings The results reveal new and interesting elements using the lens of the conceptual, intellectual and social structure. Additionally, the authors find out three main thematic clusters: (1) IFRS and Islamic finance: general principles; (2) IFRS and Zakat; (3) IFRS and Murabaha compatibility; (4) IFRS and Takaful; and (5) IFRS and auditing organisation for Islamic financial institution: governance strategies. Originality/value The contribution is original as the authors discover institutional theory perspectives and a diatribe between positivist and ontological approaches.

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İslami̇ Endekslerdeki̇ Pi̇yasa Etki̇nli̇ği̇ni̇n Uzun Hafiza Modelleri̇yle Test Edi̇lmesi̇: Bi̇st Uygulamasi

Özdemir

Gülcan

Boyacioğlu

2021

Finansal Araştırmalar Ve Çalışmalar Dergisi

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Etkin piyasa, fiyatların rassal yürüyüş özelliğinden dolayı geçmişteki fiyat değişimlerini dikkate alarak gelecekteki fiyatların tahmin edilemediği; böylece fiyatlarda uzun hafızanın olmadığı piyasadır. Bu çalışmada, portföy çeşitlendirmesi açısından öneme sahip olan İslami endekslerin piyasa etkinliği uzun hafıza modelleriyle test edilmeye çalışılmıştır. BİST'te yer alan Katılım-30, Katılım-50 ve Model Portföy Endeksleri'nin yayınlandığı tarihten itibaren 11.04.2019'a kadar olan günlük getiri verileri dikkate alınarak getiri ve volatilite serilerinde uzun hafıza etkisi ARFIMA-FIGARCH modeli kullanılarak araştırılmıştır. Çalışmanın sonucunda, endekslerin getiri serilerinde kısa hafıza özelliği, volatilite serilerinde uzun hafıza özelliği sergilediği bulgusuna ulaşılmıştır. Türkiye' de yer alan İslami endekslerin incelenen dönem itibariyle uzun hafıza özelliğine sahip olması, bu endekslerin zayıf formda etkin piyasa yapısından uzaklaştıklarını göstermektedir.

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Financial reporting of intangible assets in Islamic finance

Cited by 4 publications

References 1 publication

The Effect of Profitability, Intangible Asset, and Leverage on Dividend Policy and Firm Value

The Effect of Profitability, Intangible Asset, and Leverage on Dividend Policy and Firm Value

Exploring IFRS in Islamic finance: a bibliometric and coding analysis of emerging topics and perspectives

İslami̇ Endekslerdeki̇ Pi̇yasa Etki̇nli̇ği̇ni̇n Uzun Hafiza Modelleri̇yle Test Edi̇lmesi̇: Bi̇st Uygulamasi

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