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1-9 of 9
Keywords: Intellectual capital
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Journal Articles
Corporate governance and intellectual capital: its impact on Islamic banking performance in OIC countries
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Journal of Islamic Accounting and Business Research 1–29.
Published: 20 January 2026
...Tri Wahyudi; Mahsina Mahsina; Muhammad Nawawi Purpose This study aims to examine the impact of intellectual capital ( IC ) on Islamic bank performance ( IBP ), using four performance indicators: asset turnover, return on assets, return on equity and non-performing loans. It further investigates...
Journal Articles
Intellectual capital research in Islamic financial institutions: a bibliometric review
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Journal of Islamic Accounting and Business Research 1–38.
Published: 08 January 2026
...Faris Shalahuddin Zakiy; Doddy Setiawan; Falikhatun Falikhatun; Ibrahim Fatwa Wijaya Purpose This paper aims to conduct a bibliometric analysis of the literature on intellectual capital in Islamic financial institutions. Design/methodology/approach The approach in this research is intellectual...
Journal Articles
Intellectual capital and financial stability of Islamic banks in OIC countries: the moderating role of corporate governance
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Journal of Islamic Accounting and Business Research (2025)
Published: 30 September 2025
...Ejaz Aslam; Anam Iqbal; Malik Shahzad Shabbir Purpose The purpose of this research is to analyse the impact of intellectual capital (specifically human capital, structural capital and relational capital) on Islamic bank financial stability with a particular focus on the moderating role...
Includes: Supplementary data
Journal Articles
Enterprise risk management, intellectual capital, and investment opportunity set on firm value through financial performance as an intervening variable
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Journal of Islamic Accounting and Business Research (2025)
Published: 08 May 2025
...Sigit Hermawan; Sarwenda Biduri; Eny Maryati; Muslichah Erma Widiana; Ardi Gunardi Purpose This study aims to investigate the impact of enterprise risk management (ERM), Intellectual Capital (IC) and investment opportunities set (IOS) on Firm Value, with financial performance serving...
Journal Articles
The impact of innovation and differentiation strategy on financial performance with emphasis on the role of risk management and intellectual capital
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Journal of Islamic Accounting and Business Research (2024)
Published: 12 November 2024
...Seyedhesam Vaghfi; Sedighe Kamranrad; Fateme Keshvari Purpose The purpose of this study is to investigate the impact of innovation and differentiation strategy on financial performance with a focus on the role of risk management and intellectual capital of companies listed on the Tehran Stock...
Journal Articles
Organisational growth and decline in Indonesian Islamic banks
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Journal of Islamic Accounting and Business Research (2026) 17 (2): 362–391.
Published: 02 May 2024
...Muhammad Bahrul Ilmi; Muslim Har Sani Mohamad; Ros Aniza Mohd. Shariff Purpose This study aims to investigate the growth of Indonesian Islamic banks and explores organisational growth determinants from different perspectives, namely, organisational climate, intellectual capital (IC...
Journal Articles
Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment
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Journal of Islamic Accounting and Business Research (2024) 15 (5): 838–875.
Published: 30 May 2023
...Mahdi Salehi; Raha Rajaeei; Ehsan Khansalar; Samane Edalati Shakib Purpose This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital...
Journal Articles
The components of intellectual capital and organisational performance in waqf institutions: evidence from Algeria based on structural equation modelling
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Journal of Islamic Accounting and Business Research (2022) 13 (7): 1110–1136.
Published: 27 May 2022
...Abdelkader Laallam; Burhan Uluyol; Salina Kassim; Engku Rabiah Adawiah Engku Ali Purpose The purpose of this paper is to investigate the relationship between the sub-components of intellectual capital and organisational performance in waqf institutions in Algeria. Design/methodology/approach...
Journal Articles
Determinants of financial performance of Islamic banks: an intellectual capital perspective
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Journal of Islamic Accounting and Business Research (2017) 8 (2): 130–142.
Published: 10 April 2017
...Tasawar Nawaz; Roszaini Haniffa Purpose The purpose of this paper is to empirically examine the effect of intangible resources, i.e. intellectual capital (IC) on financial performance of 64 Islamic financial institutions (IFIs) operating in 18 different countries for the period 2007-2011, while...
