... of the board and tax management behaviour. The literature on corporate governance has covered several theories that explain the roles of the board in various situations. Board independence Board size Board meetings frequency Zakat avoidance Zakat compliance Shariah Panel quantile regression GMM...

... squares (2SLS) and generalized method of moment (GMM) with fixed effects and random effects in examining the impacts. Findings The results demonstrate that global GPRs negatively impact the size of Sukuk issuance due to the investment risk during the high global geopolitical conflicts, war and rampant...

... worldwide from 2004 to 2021 is obtained from the FitchConnect database. The main technique was a two-step gen eralized method of moment (GMM) system, and the data were tested using pooled ordinary least squares, fixed effects and difference GMM models for robustness checks. Findings Regression results...

.... Market share of IBs (SHIB). Market share of IBs was estimated using the total assets of IBs for each year and country from Orbis Bank Focus database (Čihák and Hesse, 2010). Islamic banks QISMUT Conventional banks GMM estimation Profitability determinants GMM GDP Financial crises...