Results 111 to 120 of about 170 (148)
This study explores the performance of Malaysian financial institutions and identifies the effectiveness of Shariah Supervisory Board (SSB) as a corporate governance mechanism. Despite the importance of the subject matter, little research has been carried out on the influence of Shariah Supervisory Board as a corporate governance mechanism on firm ...
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The impact of Shariah supervisory board and Shariah audit committee on CSR adoption at Islamic banks
SSRN Electronic Journal, 2021Although corporate social responsibility (CSR) is an extensively studied topic, its determinants in the field of Islamic banking are scarce. In Bangladesh, CSR plays a vital role in gaining customer loyalty and confidence. Therefore, this research aims to identify and analyze the influence of the Shariah Supervisory Board (SSB) and the Shariah Audit ...
K. M. Anwarul Islam +3 more
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The Influence of Shariah Supervisory Board on the Financial Stability of Islamic Banks
2023The chapter studies the impact of the shariah board's characteristics on the financial stability of Islamic banks. Regression analysis is used to investigate the effect of the shariah board's characteristics on the financial stability of Islamic banks, employing a panel data set of 60 Islamic banking from 2015 to 2018.
Afef Khalil +4 more
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ShariahSupervisory Board Report (SSBR) in Islamic banks
International Journal of Islamic and Middle Eastern Finance and Management, 2018PurposeThe primary purpose of this study is to determine the impact of information ordering inShariahSupervisory Board Report (SSBR) on investors’ behavior and perception about the performance of Islamic bank in terms ofShariahcompliance and other conventional parameters.Design/methodology/approachThe study used the belief adjustment model to evaluate ...
Abdul Rafay, Saqib Farid
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Journal of Islamic Accounting and Business Research, 2021
Purpose The main aim of this research is to ascertain the expected duties and performed roles and functions of the Shariah supervisory boards (SSBs) of Islamic banks in Bangladesh. Design/methodology/approach A semistructured face-to-face interview was applied to accomplish the research objectives.
Alam, Md. Kausar +4 more
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Purpose The main aim of this research is to ascertain the expected duties and performed roles and functions of the Shariah supervisory boards (SSBs) of Islamic banks in Bangladesh. Design/methodology/approach A semistructured face-to-face interview was applied to accomplish the research objectives.
Alam, Md. Kausar +4 more
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Asian Review of Accounting, 2021
PurposeThe main objective of the study is to ascertain the level of independence and the effectiveness of the Shariah Supervisory Board (SSB) members of Islamic banks in Bangladesh. This is because only SSB members are empowered to oversee and certify the overall business functions of Islamic banks.Design/methodology/approachThis paper implements ...
Md. Kausar Alam, Muhammad Shahin Miah
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PurposeThe main objective of the study is to ascertain the level of independence and the effectiveness of the Shariah Supervisory Board (SSB) members of Islamic banks in Bangladesh. This is because only SSB members are empowered to oversee and certify the overall business functions of Islamic banks.Design/methodology/approachThis paper implements ...
Md. Kausar Alam, Muhammad Shahin Miah
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Review on Shariah Supervisory Board Studies using Bibliometrix
Maqasid al-Shariah ReviewThe rapid development of the Indonesian economy is influenced by the emergence of both sharia and non-sharia financial institutions. In Islamic banking, so that all parties' interests can be met properly, the management and supervision structure will involve four parties, namely: shareholders (board of commissioners), bank management, Sharia ...
Amelia Tri Puspita, Mohammad Mahbubi Ali
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Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks
Journal of Islamic Accounting and Business ResearchPurpose This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021.
Sabrine Cherni, Anis Ben Amar
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Analysing the Role of Shariah Supervisory Boards in Islamic Financial Institutions
SSRN Electronic Journal, 2012SSB (or in some Islamic financial institutions known as shariah committee), is one of the most important governance mechanism of an IFI to ensure compliance with shariah. Compliance with shariah is the distinctive characteristic of an IFI as compared to conventional financial institutions.
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International Journal of Ethics and Systems, 2020
PurposeThe purpose of this study is to determine the effect of board effectiveness (BE) on financial performance and operational risk (OR) disclosure and the interaction effect of a bank’s Sharia Supervisory Board quality (SSB) with religious and ethical principles.Design/methodology/approachThe data were collected from the annual financial reports of ...
Souhir Neifar +2 more
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PurposeThe purpose of this study is to determine the effect of board effectiveness (BE) on financial performance and operational risk (OR) disclosure and the interaction effect of a bank’s Sharia Supervisory Board quality (SSB) with religious and ethical principles.Design/methodology/approachThe data were collected from the annual financial reports of ...
Souhir Neifar +2 more
openaire +1 more source