Impact of Islamic and conventional corporate governance mechanisms on ethical performance of Islamic banks: evidence from Malaysia

被引：1
|
作者：
Mkadmi, Jamel Eddine [1 ]
机构：
[1] Univ Gafsa, Higher Inst Business Adm Gafsa, Dept Accounting & Tax, Ave Houcine Ben Kaddour, Sidi Ahmed Zarrouk 2112, Gafsa, Tunisia
来源：
NATIONAL ACCOUNTING REVIEW | 2020年 / 2卷 / 02期
关键词：
Islamic banking; board of directors; sharia supervisory board; ethical performance; Malaysia; BOARD COMPOSITION; MANAGERS;
D O I：
10.3934/NAR.2020010
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper aims to study empirically the impact of Islamic and conventional corporate governance mechanisms on ethical performance through econometric panel data constructed from 17 Malaysian Islamic banks observed over 7 years from 2005 to 2011. The results indicate that there is a significant relationship between the ethical performance of Malaysian Islamic banks, measured by the Profit Sharing Ratio (PSR); the Zakat Performance Ratio (ZPR) and the Islamic Income versus Non-Islamic Income Ratio (IIVNIR), and the Islamic governance variables.
引用
收藏
页码：174 / 187
页数：14
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