أثر آليات الحوكمة على ربحية المصارف الإسلامية بدول مجلس التعاون الخليجي خلال الفترة 2005 م-2016 م

Abstract EN

This study aims to explore the impact of applying the governance mechanisms on the profitability of Islamic banks in the GCC countries.

The sample of the study is based on twenty-four full-fledged Islamic banks over the period from 2005 to 2016 in five GCC countries.

The study utilizes a dynamic panel model that allows for persistence in bank profitability, and estimate the model using the Generalized Methods of Moment (GMM) estimator.

Return on assets and return on equity have been used as alternative measures of bank profitability.

The results of the research suggest there is a strong relationship between the variables of governance and profitability of Islamic banks.

It was found that the number of members of the Sharī'ah board positively affects bank profitability, while the size of the Board of Directors and the number of independent members of the Board of Directors negatively affect bank profitability.

Furthermore, the results showed that the size of the bank, the capital adequacy ratio, cash liquidity and interest rate were positive determinants of the profitability of Islamic banks.