An Analysis of Corporate Entity and Limited Liability in Islamic and Western Perspectives of Corporate Governance

Hafeez, Malik Muhammad

doi:10.2139/ssrn.2736738

Cited by 2 publications

(1 citation statement)

References 10 publications

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“…The Sharia Bank's Supervisory Board (SSB) is one of the Sharia Bank's primary bodies, with the goal of ensuring that IBs operate in accordance with Sharia law principles. Sharia values require the corporation to conduct equal and fair ethical standards for all operators (Hafeez 2013). According to Ibrahim et al (2004), the corporate governance framework supports the involvement and participation of IBs in economic operations.…”

Section: Intellectual Capital and Islamic Banks Social Performancementioning

confidence: 99%

Intellectual Capital and Social Performance of Islamic Banks in Indonesia and Malaysia: The Moderating Role of Sharia Supervisory Boards

2022

AJAG

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The purpose of this study is to investigate the relationship between Intellectual Capital (IC) and Social Performance and to further examine whether Sharia Supervisory Boards (SSB) moderate this relationship. This study employed a longitudinal sample of Islamic banks in two countries leading Islamic banking industries in the south-east Asia region, Malaysia and Indonesia, with a sample of 31 Islamic banks during the period 2008-2020. Panel data regression model analysis was applied to test the study research hypotheses. The findings revealed that IC has a positive impact on the social performance of Islamic banks, demonstrating that greater utilization of IC leads to improved social performance. SSB meeting frequency has a positive impact on the social performance of Islamic banks, indicating that the more active the boards are, the more SSB can perform the social performance. Meanwhile, the gender diversity of SSB members has does not influence Islamic banks' social performance. On the moderating role of SSB aspects, which are SSB meeting frequencies representing SSB activities in monitoring and SSB gender diversity, both proven to strengthen the relationship between IC and Islamic banks' social performance. Overall, this research contributes to a better understanding of the impact of IC and SSB governance in improving Islamic banks' social performance functions. This study implies that Islamic banks should be more aware of their intellectual capital resources and the monitoring role of SSB so that the Islamic banks can perform their social functions more optimally.

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Section: Intellectual Capital and Islamic Banks Social Performancementioning

confidence: 99%

Intellectual Capital and Social Performance of Islamic Banks in Indonesia and Malaysia: The Moderating Role of Sharia Supervisory Boards

2022

AJAG

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Essentials of a Valid Contract: A Comparative Study of Islamic Law and the Contract Act, 1872

Rana

2020

SSRN Journal

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An Analysis of Corporate Entity and Limited Liability in Islamic and Western Perspectives of Corporate Governance

Cited by 2 publications

References 10 publications

Intellectual Capital and Social Performance of Islamic Banks in Indonesia and Malaysia: The Moderating Role of Sharia Supervisory Boards

Intellectual Capital and Social Performance of Islamic Banks in Indonesia and Malaysia: The Moderating Role of Sharia Supervisory Boards

Essentials of a Valid Contract: A Comparative Study of Islamic Law and the Contract Act, 1872

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