Publication:
Intellectual capital and Islamic banks
| DC Field | Value | |
|---|---|---|
| dc.contributor.author | Syaima' Adznan | |
| dc.contributor.author | Zulkarnain Muhamad Sori | |
| dc.contributor.author | Shamsher Mohamad Ramadili Mohd | |
| dc.date.accessioned | 2024-12-05T10:15:41Z | |
| dc.date.available | 2024-12-05T10:15:41Z | |
| dc.date.issued | 2024 | |
| dc.description.abstract | The Islamic banking industry has gained a remarkable position across the globe which requires a strong emphasis on intellectual capital (IC) that includes dedicated human capital, reliable structural capital and trusted relational capital among participants in the Islamic banking ecosystem. This book introduces the concepts of intellectual capital and highlights the distinctive elements of Shariah capital that can give Islamic banks a competitive advantage. It also aims to explore and compare the intellectual capital disclosure (ICD) practices of Islamic banks under two different reporting regimes. The IFRS issued by IASB and FAS issued standards for financial reporting by by AAOIFI I are the two commonly used Islamic banks. Several issues and concerns were Islamic highlighted in the book, particularly discussion unique form on the Shariah capital elements as a of intellectual capital for Islamic banks that can catapult Islamic banking industry into a new era. Strong and good corporate governance is also essential for Islamic banks since they are exposed to additional risks such as Shariah noncompliance risk that conventional banks do not own; and deal with real real economic activities with more distinct stakeholders such as the investment depositors who participate in the profit and loss like shareholders. | en_US |
| dc.identifier.citation | Adznan, S., Muhamad Sori, Z., & Ramadili Mohd, S. (2024). Intellectual Capital and Islamic Banks. Selangor, Malaysia: Penerbit Universiti Kebangsaan Malaysia. | en_US |
| dc.identifier.isbn | 9.78629E+12 | |
| dc.identifier.uri | https://ikr.inceif.edu.my/handle/INCEIF/4142 | |
| dc.language | English | |
| dc.language.iso | eng | en_US |
| dc.publisher | UKM Press | en_US |
| dc.source | SEDONA | |
| dc.subject | intellectual capital | en_US |
| dc.subject | Islamic banking | en_US |
| dc.subject | intellectual capital disclosure (ICD) | en_US |
| dc.title | Intellectual capital and Islamic banks | en_US |
| dc.type | Book | en_US |
| dspace.entity.type | Publication | |
| ikr.doctype | Scholarly Works | |
| ikr.topic.maintopic | Islamic banks | en_US |
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| relation.isAuthorOfPublication.latestForDiscovery | 6db6c13d-0845-4828-add4-5ebe0bba4e3e | |
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