... how corporate governance ( CG ) mechanisms – specifically board size, board independence and Shariah board involvement – mediate the relationship between IC and IBP . The study supports the broader objectives of socioeconomic justice and sustainable development in Islamic finance. Design...

.... Nevertheless, the common ground between the two parties is that managerial discretion plays a critical role in determining corporate governance (Haj Youssef and Teng, 2019). Stemming from this, managerial discretion has been investigated as one of the possible motives influencing corporate disclosure...

... rights only Corporate governance Islamic banks Conventional banks Saudi Arabia F39 G1 G20 G21 G30 G33 JEL Code F39 G1 G20 G21 G30 G33 F39 G1 G20 G21 G30 G33 Corporate governance has received significant global attention following various corporate...

...Basel Al-Shaer; Hassan H.H. Aldboush; Ahmad Hisham H. Alnajjar Purpose This paper aims to examine the relationship between corporate governance mechanisms and firm performance in Qatari non-financial firms over a nine-year period, including the period of high uncertainty caused by the COVID-19...

...Abdullah E. Alajmi; Bader A. Al-Shammari Purpose This study aims to investigate the relationship between corporate governance characteristics and risk disclosure in Shariah-compliant financial firms operating in Kuwait. It aims to provide insights into the factors influencing risk...

..., and the implications of this for the corporate governance (CG) of originators. This study aims to examine the risks faced by originators and sponsors of Sukuk issuances, drawing insights from unique Sukuk case studies. The distinct characteristics of Sukuk include legal intricacies and Shari’ah compliance, which pose...

... between performance and dependence on Re-Takaful or reinsurance. We posit the following hypothesis: Takaful Z-Score Shari’ah committee quality Corporate governance By enabling individuals and businesses to transfer risk through insurance and reinsurance activities, the insurance sector...

... rights only Initial public offering (IPO) Shariah compliance Corporate governance Macroeconomic factors Initial Public Offering (IPO) is a major milestone for a company. It allows a private company to issue shares to a much broader group of investors and become public...

... those functions. Also, in a situation where the bank cannot afford to have a person-in-charge of Shariah matters (for example the Shariah auditor), I think the best solution is to hire an ESA. Islamic bank Shariah board External Shariah auditor Shariah compliance Corporate governance...

...Early Ridho Kismawadi Purpose This study aims to examine the impact of agency cost, Islamic board characteristics and corporate governance on the performance of Islamic institutions. Design/methodology/approach Based on the selected criteria, 92 Islamic banks (IBs) from 20 countries were...

... by Pahlevi (2023) attempted to present an analysis of the development of previous studies on Islamic corporate governance from 1994 to 2021. Using merely the Scopus database, Pahlevi (2023) has revealed the progress of four research streams but has not extensively brought forward the directions for future...

...Abdul Rashid; Muhammad Akmal; Syed Muhammad Abdul Rehman Shah Purpose This study aimed at exploring the differential effects of different corporate governance (CG) indicators on risk management practices in Islamic financial institutions (IFIs) and conventional financial institutions (CFIs...

...Mohammad Delwar Hussain; Iftekhar Ahmed Purpose This study aims to examine the impact of governance on the double-bottom-line performance of microfinance institutions (MFIs) in Bangladesh. Design/methodology/approach This study relies on three dimensions of corporate governance (CG) practices...

...Sabeeh Ullah; Muhammad Haroon; Shahzad Hussain; Ajid Ur Rehman Purpose Islamic label of an organization attracts Muslims for investment. There is a rising concern with a huge profile of corporate governance related to the Islamic rules (principles). In this context, this study aims to examine...

...Mutamimah Mutamimah; Pungky Lela Saputri Purpose This study aims to analyse the role of corporate governance in moderating the effects of murabahah, mudharabah and musyarakah financing on the financing risk and financial performance of Islamic banks. Design...

... 2022 10 03 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Corporate governance Islamic financial institutions Shariah supervisory board Risk management Shariah audit Shariah audit (SA) is an assessment of the extent...

...Ros Aniza Mohd. Shariff; Muhammad Bahrul Ilmi; Muslim Har Sani Mohamad Purpose This study aims to investigate the link between corporate governance (CG) and organisational growth in Indonesian Islamic banks. Moreover, this research exposes the root causes of stagnancy in Indonesian Islamic banks...

...Virasty Fitri; Dodik Siswantoro Purpose This study aims to provide empirical evidence on the role of corporate governance mechanisms in reducing earnings-management practices in Islamic banks in Asia. Design/methodology/approach This study used 28 Islamic banks in Asia, which were listed...

... corporate governance standards do not require the presence of the SB representative at the BOD meetings or vice versa, which justifies the results. Practical implications This study attempts to fill gaps in the literature by investigating the impact of meetings between the SB and the BOD...

... to prevail in the Muamalah contract. Thus, an effective corporate governance scheme should be able to establish and impose appropriate norms, which can effectively maintain and protect the rights, relationships and interests of stakeholders (Tzafrir, 2005). Hence, the requirement to comply with a specific...