Board characteristics and earnings per share of malaysian islamic banks

• Main Authors: Shittu, Isah, Che Ahmad, Ayoib, Ishak, Zuaini
• 格式: Article
• 語言: English
• 出版: Econ Journal 2016
• 主題: HF5601 Accounting
• 在線閱讀: http://repo.uum.edu.my/27377/1/IJEFI%206%20S6%202016%20135%20137.pdf; http://repo.uum.edu.my/27377/; https://www.econjournals.com/index.php/ijefi/article/view/3142

Board characteristics of the corporate organization represent an important aspect of corporate monitoring. This study examined the effects of board size (BS), the size of shariah supervisory board SSB and shariah board members meeting on the earnings per share of the Malaysian Islamic banks. The study used data from sixteen (16) full-pledged Islamic banks in Malaysia for 6 year period (2010-2015). The study used pool ordinary least square to estimate the regression after satisfying post - estimation tests. The results reveal significance positive relationship between BS, shariah board meeting and EPS at 1% level of significance. On the other hand, a negative relationship was found between shariah BS and EPS. The negative relationship between SSB size and EPS could be due to non-disclosure of the minimum number of shariah board members by some banks.