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Corporate governance, Sharia'ah governance and performance: A cross-country comparison in MENA region

机译:公司治理,伊斯兰教法治理与绩效:中东和北非地区的跨国比较

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摘要

Purpose - The performance and effectiveness of governance principles continue to be a matter of concern (Mollah and Zaman, 2015). Focusing on differences between conventional and Islamic banks, this study aims to examine the relationship between governance and bank's operational (return on assets [ROA]), financial (return on equity [ROE]) and market performance (Tobin's q [TQ]).Design/methodology/approach - This study examined 127 banks within the Mena countries for the 10 years 2007 through 2016, for a total of 1270 observations. The study's independent variable is corporate governance principles; the dependent variables are ROA, ROE and TQ. Also, the study uses bank- and country-specific control variables to help measure the relationship between governance and bank performance.Findings - The findings deduced from the empirical results demonstrate that Sharia'ah governance significantly influenced ROA and ROE. However, corporate governance significantly influenced TQ. Furthermore, the results indicated that there were differences between Sharia'ah governance and corporate governance with regard to operational, financial and market performance.Originality/value - The study provides insights into the differences in the relationship between Sharia'ah governance, corporate governance and the improvement of performance, which might be used by both banks to re-adopt the governance practices in enhancing the operational, financial and market performance.
机译:目的-治理原则的绩效和有效性仍然令人关注(Mollah和Zaman,2015)。本研究着眼于传统银行与伊斯兰银行之间的差异,旨在研究治理与银行运营(资产回报率[ROA]),财务(资产回报率[ROE])和市场绩效(托宾q [TQ])之间的关系。设计/方法/方法-这项研究调查了2007年至2016年的10年中,在Mena国家/地区内的127家银行,总共进行了1270次观察。该研究的独立变量是公司治理原则。因变量为ROA,ROE和TQ。此外,该研究还使用了针对特定银行和特定国家的控制变量来帮助衡量治理与银行绩效之间的关系。研究结果-从实证结果中得出的结论表明,伊斯兰教法的治理对ROA和ROE有显着影响。但是,公司治理显着影响了TQ。此外,结果表明伊斯兰教法治理与公司治理之间在运营,财务和市场绩效方面存在差异。原创性/价值-该研究提供了对伊斯兰教义治理,公司治理与企业治理之间关系差异的见解。绩效的提高,两家银行都可以利用它们来重新采用治理实践,以提高运营,财务和市场绩效。

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