Results 21 to 30 of about 170 (148)
Journal of Open Innovation: Technology, Market and Complexity, 2020 This study aimed to investigate the association between corporate governance characteristics, shariah governance characteristics, and the credit rating of Asian Islamic banks. To do so, we collected data from 22 banks during the 2006–2018 period.
Muhammad Mansoor +5 more
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Fields, 2023 This commentary provides a comprehensive overview of Shariah governance in Islamic financial institutions (IFIs). This piece draws on a literature review of various relevant studies and their key findings and observations. It emphasises the importance of
Zunaiba Abdulrahman
doaj +2 more sources
Cogent Business & Management, 2022 Shariah principles used as the primary basis for bank operations emphasize information disclosure as manager accountability to stakeholders. This form of accountability can be presented by presenting broader information disclosure, i.e., the disclosure ...
Hasan Mukhibad +3 more
doaj +1 more source
Board of Directors and Risk-taking Behavior of Islamic Banks in South East Asia
Tazkia Islamic Finance and Business Review, 2017 Board of Directors (BODs) and Shariah Supervisory Board (SSB) have a pivotal role to manage Islamic banks in Southeast Asia. The decision made by the BODs and SSB will directly affect to the risk-taking behavior performed by Islamic bank.
Faaza Fakhrunnas, Zulkufly Ramly
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Central Sharia Board and Mechanism of Sharia Supervision in Islamic Banks; Emphasizing International Standards and Countries' Experiences [PDF]
تحقیقات مالی اسلامی (پیوسته), 2023 Failure to comply with the rules and principles of sharia poses risks in the banking system. In this regard, in addition to sharia supervision standards issued by international institutions, each of the countries involved in Islamic finance, while ...
Leila Mehrabi
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Hitit İlahiyat Dergisi, 2021 Shariah governance practice is a vital component of the organizational arrangement of IBIs through which the business affairs of IBIs are examined, certified and monitored. It plays a crucial role to legitimize the business of IBIs.
Waqas Farooq +2 more
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Relevance of the application of institutional theory in Shariah governance of Islamic banks [PDF]
PSU Research Review, 2021 Purpose – Prior studies on Islamic finance provide a limited linkage between organizational theory and the complex Shariah governance framework embraced by Islamic banks worldwide.
Yusuf Karbhari +2 more
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PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH
El Muhasaba: Jurnal Akuntansi, 2019 Sharia Supervisory Board (DPS) and Audit Committee are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and
Liatul Hikmah, Ulfi Kartika Oktaviana
doaj +1 more source
BETWEEN LEGAL RISK AND SHARIA RISK IN ISLAMIC BANKING: HOW SHARIAH GOVERNANCE ADDRESS THE PROBLEM
Diponegoro Law Review, 2022 Islamic Bank has unique risk due to its Sharia-compliance principles. Two of risksknown in Islamic Banking are legal risk and sharia risk. This paper aims to explain the legal risk and sharia risk faced by Islamic Banking in Indonesia.
Iffah Karimah
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Shariah supervision and corporate governance effects on Islamic banks’ performance: evidence from the GCC countries [PDF]
Journal of Business and Socio-Economic Development, 2023 Purpose – This study aims to analyze the impact of Shariah supervision and corporate governance (CG) variables on the performance of Islamic banks (IBs) in Gulf Cooperation Council (GCC) countries. Design/methodology/approach – A dynamic panel regression
Abdulhadi Abdulrahim Tashkandi
doaj +1 more source