On intellectual capital efficiency and shariah governance in Islamic banking business model

This paper empirically investigates whether intellectual capital (IC) and shariah governance jointly affect the economic performance of Islamic banks (IBs). In contrast to prior research, this paper disaggregate IC and corporate governance features and examine whether the two are jointly related to...

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Veröffentlicht in:	International journal of finance and economics 2021-07, Vol.26 (3), p.3770-3787
Hauptverfasser:	Nawaz, Tasawar, Haniffa, Roszaini, Hudaib, Mohammad
Format:	Artikel
Sprache:	eng
Schlagworte:	Annual reports Banking Banking industry Business models Corporate governance Efficiency Intellectual capital Islamic banks Islamic financing Islamic law operating structure resource‐based view shariah supervisory board
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