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Performance of Islamic banks : do the frequency of Shariah supervisory board meetings and independence matter ?
المؤلف
al-Sartawi, Abd al-Muttalib Muhammad Muslih
المصدر
ISRA International Journal of Islamic Finance
العدد
المجلد 11، العدد 2 (31 ديسمبر/كانون الأول 2019)، ص ص. 303-321، 19ص.
الناشر
الأكاديمية العالمية للبحوث الشرعية
تاريخ النشر
2019-12-31
دولة النشر
ماليزيا
عدد الصفحات
19
التخصصات الرئيسية
الملخص EN
Purpose – This paper aims to investigate the relationship between the composition of Sharīʿah supervisory boards (independence and frequency of meetings) and the performance of Islamic banks in the Gulf Cooperation Council (GCC) countries.
Design/methodology/approach – The study developed a multiple linear regression model, and data were collected from the annual reports of 48 standalone Islamic banks listed in the GCC countries covering the period between 2013 and 2017.
Findings – The results showed a statistically significant and negative relationship between the composition of the Sharīʿah supervisory boards and the performance of Islamic banks.
Research limitations/implications – As the current study used only one indicator, that is Return on Assets to measure performance, it is recommended to expand the framework of this study, through the addition of market-based performance indicators such as Tobin’s Q.
Practical implications – This study recommends the GCC countries to follow a more proactive Sharīʿah governance model to strengthen their frameworks from both regulatory and non-regulatory aspects.
Originality/value – The study contributes to the Sharīʿah governance and Islamic banking literature relating to the GCC countries as previous studies gave no attention to the composition of Sharīʿah supervisory boards.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Sartawi, Abd al-Muttalib Muhammad Muslih. 2019. Performance of Islamic banks : do the frequency of Shariah supervisory board meetings and independence matter ?. ISRA International Journal of Islamic Finance،Vol. 11, no. 2, pp.303-321.
https://search.emarefa.net/detail/BIM-965293
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Sartawi, Abd al-Muttalib Muhammad Muslih. Performance of Islamic banks : do the frequency of Shariah supervisory board meetings and independence matter ?. ISRA International Journal of Islamic Finance Vol. 11, no. 2 (2019), pp.303-321.
https://search.emarefa.net/detail/BIM-965293
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Sartawi, Abd al-Muttalib Muhammad Muslih. Performance of Islamic banks : do the frequency of Shariah supervisory board meetings and independence matter ?. ISRA International Journal of Islamic Finance. 2019. Vol. 11, no. 2, pp.303-321.
https://search.emarefa.net/detail/BIM-965293
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 318-321
رقم السجل
BIM-965293
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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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
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