The empirical linkages of Shariah corporate governance and intellectual capital: evidence of Islamic banks

• Main Authors: Saruchi, Sarah Athirah, Mohd Zamil, Nor Aiza, Basiruddin, Rohaida, Abdul Rasid, Siti Zaleha
• Format: Article
• Language: English
• Published: Universiti Teknologi Malaysia 2019
• Subjects: HF Commerce
• Online Access: http://eprints.utm.my/id/eprint/88177/1/NorAizaMohdZamil2019_TheEmpiricalLinkagesof%20ShariahCorporate.pdf; http://eprints.utm.my/id/eprint/88177/; http://apps.razak.utm.my/ojs/index.php/oiji/article/view/176

Using an unbalanced panel dataset of 59 Islamic banks (IBs) worldwide for the period of 2006- 2017, the principal aim of this study is to examine the impact of Shariah corporate governance mechanisms through the characteristics of Shariah board on intellectual capital (IC) efficiency. The characte...