... by applying the panel quantile regression method. Findings The results indicate that board meeting frequency, independence and size significantly influence the effective zakat rate ( EZR ). Specifically, board meeting frequency and board size have a negative impact on the EZR, while board independence...

... of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique. Findings The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect...