Artikel
Performance of Islamic banks: do the frequency of Sharīʿah supervisory board meetings and independence matter?
Purpose: This paper aims to investigate the relationship between the composition of Shariʿah 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.
- Language
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Englisch
- Bibliographic citation
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Journal: ISRA International Journal of Islamic Finance ; ISSN: 2289-4365 ; Volume: 11 ; Year: 2019 ; Issue: 2 ; Pages: 303-321 ; Bingley: Emerald
- Classification
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Wirtschaft
- Subject
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Sharīʿah governance
Sharīʿah supervisory board independence
Sharīʿah supervisory board frequency of meetings
Performance
Islamic banking
- Event
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Geistige Schöpfung
- (who)
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Al-Sartawi, Abdalmuttaleb M. A. Musleh
- Event
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Veröffentlichung
- (who)
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Emerald
- (where)
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Bingley
- (when)
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2019
- DOI
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doi:10.1108/IJIF-05-2018-0054
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Al-Sartawi, Abdalmuttaleb M. A. Musleh
- Emerald
Time of origin
- 2019
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