Keywords: MENASA countries
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Journal Articles
Journal of Islamic Accounting and Business Research (2026) 17 (1): 202–217.
Published: 17 May 2024
... The sample consists of 50 IBs across 13 MENASA countries. The data covers 11 quarters, starting in Q1 2019 and ending in Q3 2021, and are collected from banks’ quarterly reports. The authors proxy financial performance by three measures, namely, return on assets (ROA), return on equity (ROE) and cost...

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