The cost effectiveness, performance and Shariah supervisory board attributes in Islamic banks
المؤلفون المشاركون
Naz, Iram
Siraj, Sahar
Shaykh, Rafi Allah
Faruqi, Muti Allah
المصدر
Journal of Islamic Business and Management
العدد
المجلد 12، العدد 1 (30 يونيو/حزيران 2022)، ص ص. 79-94، 16ص.
الناشر
Riphah International University Riphah Centre of Islamic Business
تاريخ النشر
2022-06-30
دولة النشر
باكستان
عدد الصفحات
16
التخصصات الرئيسية
الملخص EN
Purpose: This study emphasis on cost, which is the most essential form of efficiency that can be attained when a company identifies inputs that allow it to get the required results at the lowest possible cost.
This study concentration only on the Islamic banking sector in Pakistan and aims to observe the impact of cost efficiency on Islamic banks performance with moderating role of Shar¯ı‘ah Supervisory Board (SSB) attributes such as size, qualification, cross membership, expertise and annual change in composition.
Methodology: The study uses Data envelopment analysis technique to measure the cost efficiency of Islamic banks.
The data has been collected through 13 Islamic banks’ annual reports over the period of 2005 to 2018.
Bank performance has been measured using two indicators: return on asset and return on equity and the panel data regression analysis is employed.
Findings: The study reports a significant positive association among the cost efficiency and Islamic banks performance.
Additionally, the study also establishes that SSB attributes such as size of board, qualification, expertise , and cross membership, annual change in composition moderates the significant association among cost efficiency and Islamic banks performance in Pakistan.
Significance: This study has useful implications for managers and investors operating in international settings.
In addition, they will act as a source of information for policy makers and the top management of Islamic banking sector.
Academic researchers engaged in Islamic banking might get insight from this study by better understanding the importance of efficiency-enhancing components.
KAUJIE Classification: M10, P51 JEL Classification: G24, G31
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Siraj, Sahar& Naz, Iram& Shaykh, Rafi Allah& Faruqi, Muti Allah. 2022. The cost effectiveness, performance and Shariah supervisory board attributes in Islamic banks. Journal of Islamic Business and Management،Vol. 12, no. 1, pp.79-94.
https://search.emarefa.net/detail/BIM-1429409
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Siraj, Sahar…[et al.]. The cost effectiveness, performance and Shariah supervisory board attributes in Islamic banks. Journal of Islamic Business and Management Vol. 12, no. 1 (2022), pp.79-94.
https://search.emarefa.net/detail/BIM-1429409
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Siraj, Sahar& Naz, Iram& Shaykh, Rafi Allah& Faruqi, Muti Allah. The cost effectiveness, performance and Shariah supervisory board attributes in Islamic banks. Journal of Islamic Business and Management. 2022. Vol. 12, no. 1, pp.79-94.
https://search.emarefa.net/detail/BIM-1429409
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 91-94
رقم السجل
BIM-1429409
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر