Validity of zakat ratios as Islamic performance indicators in Islamic banking: a congeneric model and confirmatory factor analysis

• Main Authors: Nomran, Naji Mansour, Haron, Razali
• Format: Article
• Language: English; English; English
• Published: Emerald Publishing Limited 2021
• Subjects: HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/91375/7/91375_Validity%20of%20zakat%20ratios%20as%20Islamic%20performance%20indicators%20in%20Islamic%20banking_Scopus.pdf; http://irep.iium.edu.my/91375/8/91375_Validity%20of%20zakat%20ratios%20as%20Islamic%20performance%20indicators.pdf; http://irep.iium.edu.my/91375/19/91375_Validity%20of%20zakat%20ratios%20as%20Islamic%20performance%20indicators%20in%20Islamic%20banking.pdf; http://irep.iium.edu.my/91375/; https://www.emerald.com/insight/content/doi/10.1108/IJIF-08-2018-0088/full/html; https://doi.org/10.1108/IJIF-08-2018-0088

Purpose – There is much debate in the literature about how the performance of Islamic banks (IBs) should be measured. Basically, IBs’ business models are different from that of conventional banks; thus, the performance of IBs should be measured by using a Sharīʿah-based approach. This paper consider...