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Keywords: Sharia Supervisory Board
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Journal Articles
Do the characteristics of the Sharia Supervisory Board affect the Islamic banks’ performance? Evidence from Arab countries
Available to Purchase
Journal of Financial Reporting and Accounting (2024)
Published: 26 November 2024
...Mu’men Al Thnaibat; Krayyem Al-Hajaya; Mohammad Q. Alshhadat Purpose This study aims to examine the effect of Islamic governance through Sharia Supervisory Board (SSB) on performance of Islamic banks (IBs). Specifically, it investigates the impact of seven proxies for Islamic governance of SSB...
Journal Articles
Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks
Available to Purchase
Journal of Financial Reporting and Accounting (2019) 17 (3): 365–382.
Published: 02 September 2019
... (BOC) and Sharia Supervisory Board (SSB) and their characteristics. The paper uses multiple regression analysis to examine the influence of these variables on CSR. Findings The results indicate that the level of CSR disclosure of IBs measured by the AAOIFI index continues to be low. The statistical...
