Key terms used in the search
| No. | Dependent variable | No. | Independent variable |
|---|---|---|---|
| Firm performance terms: | Sharī'ah governance mechanism terms: | ||
| 1 | Performance | 1 | Sharī'ah governance |
| 2 | Profitability | 2 | Sharī'ah supervision |
| 3 | Efficiency | 3 | Islamic governance |
| 4 | Zakat | 4 | Sharī'ah board |
| 5 | Zakah | 5 | Sharī'ah committee |
| No. | Dependent variable | No. | Independent variable |
|---|---|---|---|
| 1 | Performance | 1 | Sharī'ah governance |
| 2 | Profitability | 2 | Sharī'ah supervision |
| 3 | Efficiency | 3 | Islamic governance |
| 4 | Zakat | 4 | Sharī'ah board |
| 5 | Zakah | 5 | Sharī'ah committee |
Notes: Based on the literature, the most common terms of each variable (dependent and independent) were used. Zakat terms also were used to measure IB performance based on the Sharī'ah approach (see Mohammed and Muhammed, 2017a; Nomran and Haron, 2019); therefore two separate terms (Zakat and Zakah) were used as the literature uses both terms
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