EXECUTIVES' COMMITMENT, CORpORaTE gOVERNaNCE, aND pERFORMaNCE OF ISLaMIC BaNkS: EVIDENCE FROM ThE SaUDI CONTEXT

被引：3

作者：

Aliani, Khaoula ^{[1
]}

Alsalih, Aysha ^{[2
]}

Hamza, Fadhila ^{[2
]}

机构：

[1] Princess Nourah bint Abdulrahman Univ, Coll Business & Adm, Business Adm Dept, Riyadh, Saudi Arabia

[2] Princess Nourah bint Abdulrahman Univ, Coll Business & Adm, Accounting Dept, Riyadh, Saudi Arabia

来源：

BANKS AND BANK SYSTEMS | 2022年 / 17卷 / 02期

关键词：

ethical commitment; performance; banking governance; GLS; FINANCIAL PERFORMANCE; BOARD; DIRECTORS; ORGANIZATION; SUPERVISION; GCC;

D O I：

10.21511/bbs.17(2).2022.08

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper aims to investigate the impact of executives' ethical commitment and corporate governance on the Islamic banks' performance in the Saudi context. The sample data, particularly the executives' ethical commitment, is measured through the ethical commitment index. In the econometric analysis, a generalized least square regression method (GLS) is applied to two different sub-models with different dependent variables (return on assets and return on equity). Empirical results suggest that board size and board independence have a significant impact on bank performance. The ethical

引用

页码：86 / 97

页数：13

共 58 条

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Abdallah A. A., 1994, Development of an accounting system for Islamic banks. Selected readings, P129

[2]

Abidin AFZ, 2017, ASIAN ACAD MANAG J, V22, P53, DOI 10.21315/aamj2017.22.2.3

[3] Assessing the moderating effect of Shariah Board on the relationship between financial performance and accounting disclosure [J].