The Effect of Business Strategy on Risk Disclosure

The Corona virus pandemic exploited by irresponsible elements. They do a cunning business strategy, which is to hoard goods, in fiqhi terms known as iḥtikār. In the Islamic view, iḥtikār is a prohibited business practice and will be met with a painful punishment in the afterlife. The purpose of this paper is to provide an understanding about the impact of COVID 19 on the practice of buying and selling (iḥtikār). This paper uses qualitative research methods in the form of library reseach using the shar'i approach. From this study it can be concluded that the behavior of hoarding goods with the aim of reselling them at high prices to obtain large profits. In Islamic Shari'ah, iḥtikār‘s law is haram because it contains elements that harm others. This is very clearly stated in QS al-Humazah/109: 1-2 and punished by sin as stipulated in the hadith of the Messenger of Allah.

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An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights

FINANCIAL REPORTING ◽

10.3280/fr2013-001005 ◽

2013 ◽

pp. 81-120 ◽

Cited By ~ 2

Author(s):

Susanne Durst

Keyword(s):

Intellectual Capital ◽

Exploratory Study ◽

The United States ◽

Annual Reports ◽

Risk Disclosure ◽

Related Risk ◽

Potential Benefits ◽

Report Data ◽

Key Drivers ◽

The Uk

Intangibles are viewed as the key drivers in most industries, and current research shows that firms voluntarily disclose information about their investments in intangibles and their potential benefits. Yet little is known of the risks relating to such resources and the disclosures firms make about such risks. In order to obtain a more balanced and complete picture of firms' activities, information about the risky side of their intangibles is also needed. This exploratory study provides some descriptive insights into intangibles-related risk disclosure in a sample of 16 large banks from the United States (US), United Kingdom (UK), Germany and Italy. Annual report data is analyzed using the three Intellectual Capital dimensions. Study findings illustrate the variety of intangibles-related risk disclosure as demonstrated by the banks involved.

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INNOVATION CAPABILITY, ABSORPTIVE CAPACITY AND SMES PERFORMANCE IN PAKISTAN: THE MODERATING EFFECT OF BUSINESS STRATEGY

Journal of Technology and Operations Management ◽

10.32890/jtom2018.13.2.1 ◽

2018 ◽

Vol 13 (Number 2) ◽

pp. 1-11

Author(s):

Muhammad Zulqarnain Arshad ◽

Darwina Arshad

Keyword(s):

Economic Growth ◽

Absorptive Capacity ◽

Business Strategy ◽

Innovation Capability ◽

Research Directions ◽

Conceptual Paper ◽

And Performance ◽

New Research ◽

The Relationship ◽

Crucial Part

The small and medium-sized enterprises (SMEs) play a crucial part in county’s economic growth and a key contributor in country’s GDP. In Pakistan SMEs hold about 90 percent of the total businesses. The performance of SMEs depends upon many factors. The main aim for the research is to examine the relationship between Innovation Capability, Absorptive Capacity and Performance of SMEs in Pakistan. This conceptual paper also extends to the vague revelation on Business Strategy in which act as a moderator between Innovation Capability, Absorptive Capacity and SMEs Performance. Conclusively, this study proposes a new research directions and hypotheses development to examine the relationship among the variables in Pakistan’s SMEs context.

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ANALISA PERBANDINGAN DALAM RANGKA PEMILIHAN BEBERAPA IP UPSTREAM PROVIDER DI PT. INDOSAT

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v4i1.207 ◽

2018 ◽

Vol 4 (1) ◽

pp. 57

Author(s):

Yuli Anwar ◽

Dahlar .

Keyword(s):

Business Strategy ◽

High Speed ◽

Human Life ◽

Sustainable Growth ◽

The Internet ◽

Network Service Provider ◽

High Speed Data ◽

Telecommunications Services ◽

The Cost ◽

Internet Network

Abstract. One of the advances in information technology that now has changed the outlook and human life, business process and business strategy of an institution is the internet. The internet is a very large networks that connected to computers and serves throughout the world in one centralized network. With the internet we can access data and information anytime and anywhere. As one provider of high-speed data communications services and the pioneer of the internet network service provider in Indonesia that provides integrated services, as well as one of the pioneer development of internet services that provide extensive services in the building and apply it throughout Indonesia. Indosat ready to seize opportunities for sustainable growth of business spectrum are still sprawling Indonesia. Therefore, Indosat continues to focus on the development of increased efforts to provide the best service for customers of Indosat. Indosat will continue to develop and expand network coverage and a larger investment that the company will achieve excellence in the field of integrated telecommunications services. Ranking by region of the IP Providers can be seen by grouping IP Providers, and management over IP Providers prefer to choose providers based on where it orginates as an example for the region of the U.S if it will be preferred providers that come from U.S. providers.With the commencement of the internet network optimization start early in 2008 with the selection of the appropriate IP Upstream Provider criteria, it is up to date according to data obtained from Indosat, seen any significant changes to the cost of purchasing capacity of the IP Upstream. Based on the data obtained that until Q3 or September 2008, the number of IP Upstream Providers that previously there were 20 to 10 IP Upstream Provider, IP Transit Price total decrease of 11% to the price of IP Transit Price / Mbps there is a decrease of 78%, while from the capacity bandwith an increase of 301% capacity from 2008.

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Determinants of Corporate Risk Disclosure Practice: The Case of Islamic Banks in Gulf Cooperation Council Region

The Journal of Muamalat and Islamic Finance Research ◽

10.33102/jmifr.v15i1.99 ◽

2018 ◽

Vol 15 (1) ◽

pp. 16-38 ◽

Cited By ~ 3

Author(s):

Samir Srairi

Keyword(s):

United Arab Emirates ◽

Composite Index ◽

Gulf Cooperation Council ◽

Risk Information ◽

Rate Of Return ◽

Islamic Banks ◽

Risk Disclosure ◽

Gulf Region ◽

Corporate Risk ◽

Level Of Risk

The paper develops a framework to explore the risk disclosure practices of 29 Islamic banks operating in the Gulf Cooperation Council countries over the period of 2013-2016 and examines the potential factors which might be affecting risk disclosure. To analyze the level of risk disclosure, the paper develops a composite index by using the content analysis technique. We also employ OLS technique to examine factors affecting Islamic banks’ risk disclosure. The results indicate a very high difference in risk disclosure between countries. Only two countries, the United Arab Emirates and Bahrain, have a higher level of risk disclosure. The findings also suggest that reporting on some risk disclosure types especially displaced commercial risk and rate of return risk is very low. The regression results show that Islamic banks with a stronger set of corporate governance mechanisms and an active Shariah board appear to disclose more risk information. Other factors that influence risk disclosure practices of Islamic banks are bank size, leverage, cross-border listings and the level of political and civil regression. The study recommends that Islamic banks have to revise their communication strategies and provide more risk information related to rate of return risk and display commercial risk. In addition, GCC regulators should establish risk disclosure regulations which have to become mandatory for all Islamic banks. To the best of our knowledge, the paper provides the first analysis related to the determinants of corporate risk disclosures of Islamic banks in the Arab Gulf region.

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