... by applying the panel quantile regression method. Findings The results indicate that board meeting frequency, independence and size significantly influence the effective zakat rate ( EZR ). Specifically, board meeting frequency and board size have a negative impact on the EZR, while board independence...

... analysis is used in developing entrepreneurship and financial market development indices that efficiently reduce single dimensions while ensuring information from all nine and six dimensions of entrepreneurship and financial market development, respectively. Moderator effect Panel quantile regression...