...Masagus M. Ridhwan; Dinda Thalia Andariesta; Affandi Ismail; Asep Suryahadi Purpose This paper aims to evaluate the impact of an “Islamic bank only” policy in the Aceh region, Indonesia, which allows only Islamic banks to operate in the region starting from 2019, on the region’s financial...

... and Musharakah-Mutanakisah asymmetrically and significantly predict Mudarabah financing. Research limitations/implications Data constraint is one of the main limitations of this study. Most Islamic banks that provide their information on the Islamic Financial Services Board database do not provide detailed...

...Wajahat Azmi; Murali Sambasivan; M. Kabir Hassan; Shujaat Naeem Azmi Purpose This study aims to examine the link between level of corporate governance and the value of cash reserves in the banking sector. Design/methodology/approach The study sample consists of 73 banks (32 Islamic banks [IBs...

... that risk governance mechanisms tend to significantly increase, rather than decrease, bank risk. For Islamic banks, risk disclosure entirely mediates the link between risk governance and risk-taking, while for conventional banks, the effect is partially mediated. Additionally, ownership moderates both...

...Entissar Elgadi; Wafa Ghardallou Purpose This paper examines the impact of gender diversity and the number of highly educated managers on the risk-taking of Islamic banks. Particularly, this paper aims to investigate how the existence of females and PhD holders influences bank risk. Design...

...Syed Zulqernain Hussain Purpose The efficacy of monetary policy largely depends on the size and speed of interest rate pass-through on the lending and deposit rates offered by commercial banks. Islamic banks with a share of roughly 20 % of the total assets of the banking system in Pakistan...

...Sara Yasin; Yousef Damra; Hussein A. Hassan Al-Tamimi; Mohamed Albaity Purpose This paper examined the impact of capital structure ( DR ) and uncertainty ( WUI ) on bank performance in the Middle East and North Africa ( MENA ) region. In addition, it examined whether Islamic banks’ performance...

...Yasin Ahmed Sulub; Razali Haron Purpose This study aims to examine the impact of Shari’ah Supervisory Board ( SSB ) independence and busyness on the performance of Islamic banks (IBs). Design/methodology/approach This study uses a sample of 53 IBs across nine countries over the 2006...

...Özcan Işık; İbrahim Adalar; Mohsin Shabir Purpose The purpose of this paper is to present a novel hybrid multi-criteria group decision-making framework based on spherical fuzzy numbers to analyze the key drivers of multidimensional performance of Islamic banks. Design/methodology/approach...

...Anas Mohammad Aljbour; Lei Xu; Damien Wallace; Gordon Yuan Purpose The purpose of this study is to investigate the relationship between corporate social responsibility (CSR) disclosure and dividend policy of Islamic banks. Design/methodology/approach Annual reports from 29 Islamic banks...

... financial organizations’ business practices, agreements and goods adhere to Shari’ah. This group of experts is called Shari’ah supervisory board (SSB). The SSB is a vital component of Islamic banks’ governance structures since it offers guidelines for what types of transactions, investments...

... Coverage Ratio, as indicators of liquidity risk. Design/methodology/approach For 61 GCC banks between 2018 and 2022, this study applies the random effects model with an interaction dummy variable technique. Findings Islamic banks in the GCC region tend to have a significantly lower level of Basel...

...Khadija Ichrak Addou; Zakaria Boulanouar; Zaheer Anwer; Afaf Bensghir; Shamsher Mohamad Ramadilli Mohammad Purpose This study aims to examine the simultaneous effect of variations in the Capital Adequacy Ratio and Credit Risk of Islamic banks of the Gulf Cooperation Council under the influence...

...Bassam Mohammad Maali; M. Kabir Hassan; Mamunur Rashid Purpose Islamic banks (IBs) place significant importance on their religious identity, prompting the utilization of impression management (IM) strategies to emphasize such identity. This paper aims to discuss the motivations behind using IM...

...’ wealth. Findings The authors find that capital inflows are generally positively associated with bank profitability. However, cross-border capital inflows reduce the rate of return in Islamic banks relative to their conventional counterparts. When decomposing inflows by instrument, the authors find...

... that are crucial for assessing creditworthiness of the Islamic banks, thereby evaluating the stability of their industry. Design/methodology/approach Three distinct machine learning algorithms are exploited and evaluated for the desired objective. This research initially uses the decision tree machine learning...

...Admir Meskovic; Alija Avdukic; Emira Kozarevic Purpose Explaining the sources of the differences in social performance among Islamic banks (IBs) is the motivation for this research. Consequently, the purpose of this paper is to investigate the relationship between the development of Islamic...

...Javid Iqbal; Muhammad Khalid Sohail; Muhammad Kamran Malik Purpose This study aims to predict the financial performance of Islamic banks with sentiments of management from the textual information in annual reports. Design/methodology/approach The study uses data from 33 Islamic banks in six...

...Syaima Adznan; Zulkarnain Bin Muhamad Sori; Shamsher Mohamad Purpose This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks. Design/methodology/approach This study provides evidence from...

...Rihab Grassa; Sherif El-Halaby; Hichem Khlif Purpose Shariah board (SB) is a unique corporate governancemechanism in Islamic financial institutions. Over the last decade, an increasing number of studies discusses the relationship between SB and Islamic banks' (IB) performance. These researches...