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Keywords: Shariah board characteristics
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Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (3): 461–483.
Published: 27 September 2023
... selected for further research. The authors used generalized method moments (GMM) estimation method. The agency cost and Shariah board characteristics are the explanatory variables. The author uses the age of the bank and the size of the bank for variable control. Findings Empirical results indicate...

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