...Muhammad Bilal Zafar; Talha Yasin Purpose This study aims to meta-synthesize the relationship between intellectual capital (IC) and the financial performance of Islamic banks. Specifically, it examines how different components of IC – human capital, structural capital, relational capital...

...Muhammad Bilal Zafar Purpose This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking. Design/methodology/approach To examine the relationship between human capital and financial of Islamic banks...

...Abdelhafid Benamraoui; Tantawy Moussa; Mostafa Hussien Alsohagy Purpose This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia disclosure requirements. Design/methodology...

...Mohammad Haroun Sharairi Purpose This paper aims to investigate the factors that influenced the current adoption of the international financial reporting standards (IFRS) by Islamic banks in the UAE. This paper examined the relationship between the theoretical aspects and practical components...

...Rihab Grassa; Raida Chakroun; Khaled Hussainey Purpose The purpose of this paper is to examine the determinants of Islamic banks (IBs) product and services disclosure (PSD). Design/methodology/approach A computer-based content analysis is run upon the annual reports for a sample of 78 IBs...

...Kabir Hassan; Rihab Grassa Purpose The purpose of this paper is to analyze the income structure of Islamic banks in the Gulf Cooperation Council (GCC) countries and to explore the effect of the diversification of banks' earning on risks that may harm these latter. Design/methodology/approach...

... frontier techniques. Findings Results provide evidence that more capitalized Islamic banks are associated to less risky positions in terms of their asset structure. In particular, the latter exhibit higher liquidity standards and a lower incidence of non‐performing loans compared to other banks...