... of stakeholders, thereby improving bank performance and mitigating financial disparities. Originality/value This paper is, to the best of the authors’ knowledge, the first to empirically examine the effect of various governance mechanisms on the spread between returns to shareholders and Unrestricted Profit...

... efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB. Originality/value The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can...