.... Originality/value This study extends and contributes to the current literature by analysing the role of IC along with CG to boost the financial efficiency of banks in OIC countries. Intellectual capital Corporate governance mechanism Financial efficiency 2SYS-GMM C1 G34 O16 O34...

... the two step system generalized method of moment (2SYS-GMM) estimation technique by using a panel data set of 129 Islamic banks (IBs) from 29 countries in the Middle East, South Asia and the Southeast Asia regions covering from 2008 to 2017. Governance variables incorporated include board size, board...

... of moments (2SYS-GMM) was used to account for the unobserved endogeneity and heteroscedasticity problem. Findings The empirical findings demonstrate that there is a significant impact of the CG mechanism on IC. Moreover, the empirical findings indicate that CG has a direct influence on banking...

... has a positive relationship with the performance of IBs. Financial performance Corporate governance Islamic banks Shariah board 2SYS-GMM Islamic banking is the fastest-growing segment in the global financial industry. According to the Islamic Finance Country Index Report (2019...