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This paper investigates the relationship between the revaluation of tangible fixed assets and shareholders' equity at the Banque Nationaled' Algérie (BNA). The study employs a quantitative approach using non-parametric methods, specifically Spearman's correlation and the Mann-Whitney U test, to assess the link between asset revaluation and financial indicators, including net income, return on equity (ROE), and average equity. The findings reveal a moderate negative correlation between revaluation surplus and both net income and ROE, indicating that asset revaluations largely reflect accounting adjustments rather than operational gains. A weak positive relationship with the equity ratio suggests limited substantive improvement in financial health. While revaluation enhances balance sheet metrics, it does not translate into increased cash flows or real shareholder wealth, potentially serving cosmetic purposes.

The purpose of this paper is to explore the nature and strength of the relationship between purchasing life insurance plans and economic empowerment by using survey data. We propose, in the present study, a theoretical framework that could help to explain the promotion of poor people empowerment by life insurance industry. A random sample of 64 respondents was drawn from life and health policyholders. The Statistical Package for the Social Science version 20 was used to analyse the data. The findings show a moderate positive correlation between life insurance and economic empowerment (rs =.594). The paper further suggests that (a) annuities can play the most important role in contributing to economic empowerment, (b) improving the ability of policyholders to choose and decide may be the main effect of purchasing life insurance, and (c) the correlation between life insurance and economic empowerment is relatively higher for men.

Purpose – The purpose of this paper is to know the method adopted by the Malaysian supervisor to regulate the Takaful sector, and to propose a new approach related to the effective supervision. Design/methodology/approach – The key approach in this paper is a case study over a clear period of time, to discover a wide variety of economical, financial, social, and cultural factors potentially related to Malaysian Takaful system. In addition, both explanatory and descriptive approaches are used, to seek explanations of problems, make careful observations, and give detailed recommendations. The study collected relevant quantitative and qualitative data. Findings – The key findings are: the basis of Takaful’s operation is established on the principles of Islamic Laws, Takaful operations are regulated by the Central Bank, this supervisory body has adopted elements of the two methods: regulation and supervision, the Malaysian Takaful industry has experienced rapid growth and transformation, and the proposed approach includes four key elements. Research limitations/implications – This study provides a road map for the next studies in this new topic. Practical implications – The paper guides the policy makers to giving more independence and allocating more resources to the supervisory body, for the development of an important component of the financial system. Originality/value – The essay is distinguished from the previous researches by limiting and identifying a clear period of the study. Further, the authors have listed the most important elements of the leading programs. Finally, the approach is more concerned with new aspects of the ongoing supervision, strategic axis and the supervision stages.

This study investigates and compares the behavior of Malaysia's Islamic and conventional stock markets, emphasizing their distinct contributions to economic growth during the period 2008-2023. Adopting an inductive methodology that integrates descriptive comparative analysis, cross-correlation, and the ARDL modeling framework, the research examines both short-term and long-term dynamics between financial market indices and real GDP. The results demonstrate that Islamic stock indices exhibit higher resilience, enhanced stability, and a more consistent adjustment process during episodes of financial turbulence, particularly the 2008 mortgage crisis and the COVID-19 pandemic. Their performance is strongly linked to real economic sectors such as utilities, food, and telecommunications, reflecting a structural alignment with sustainable economic activity. Furthermore, Islamic indices reveal a stronger cointegration relationship with GDP and display superior predictive ability for future economic performance. They also ensure faster correction of macroeconomic disequilibria. These findings underline the strategic relevance of Islamic finance as a stabilizing force that fosters financial resilience, market efficiency, and long-term economic sustainability within Malaysia's dual financial system.