Transparency and performance in Islamic banking : implications on profit distribution

مقدم أطروحة جامعية

Lahrech, Nada

مشرف أطروحة جامعية

Lahrash, Abd al-Munim
Bulaksil, Yusuf

الجامعة

جامعة الأخوين

الكلية

كلية إدارة الأعمال

دولة الجامعة

المغرب

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2011

الملخص الإنجليزي

Manuscript Type: Empirical Research Questions/Issue: Are Islamic banks transparent regarding profit sharing to investment account holders? A companion question is: does Islamic bank’s performance influence management incentive to distribute profit to investment account holders? Research Methodology: In order to investigate the research issue, data of 25 Islamic banks located globally have been collected over a period of five years (from 2006 to 2010).

Collected data has been modeled and analyze using the Generalized Leased Square Model.

Research Findings/Insights: The research results showed strong empirical evidence regarding the impact of transparency on profit sharing to investment account holders.

Enhancing transparency will unable Islamic banks shadowing their profit allocation practices and makes investment account holders in a better position to manage and manipulate their invested funds.

The study also showed that better Islamic banks’ performance will induce them to manager profit sharing investment account holders’ funds under bona fides.

Theoretical/Academic Implications: These findings will be valuable for designing policies and standards as well as the enforcement of these standards to improve transparency in Islamic banking.

التخصصات الرئيسية

إدارة الأعمال

عدد الصفحات

73

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-628534