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Does the Shariah committee influence risk-taking and performance of Islamic banks in Malaysia?
Journal of Islamic Accounting and Business Research ( IF 2.5 ) Pub Date : 2020-07-29 , DOI: 10.1108/jiabr-12-2018-0207
Mansor Isa , Siew-Peng Lee

This study aims to investigate how the Shariah committee in Islamic banks affects banks’ risk-taking behaviour and performance.,The sample is based on a panel data of 15 Islamic banks in Malaysia over the period 2007–2016. The generalised least squares random-effects method is used to study the relationship between the Shariah committee and bank risk-taking and performance.,The findings suggest that the number of committee members with Shariah qualification and the number of reputable members are negatively related to risk-taking while members with finance/banking qualifications are positively related. On the financial performance, evidence of two variables that are positively related to performance, namely, members with finance/banking qualification and reputable members was found. Female participation is weakly negatively related to risk-taking but unrelated to performance. Other variables, such as committee size, years of experience and frequency of meetings, are found to be unrelated to risk-taking and performance.,The paper points to two implications. First, the roles and functions of the Shariah committee should be revised to emphasise Shariah-compliance, as well as the business aspects of the banking operations. Second, the regulators should also look at the composition of the Shariah committee to ensure a diversity of expertise related to the banking business.,This paper extends the scope and coverage of previous studies by investigating the attributes of the Shariah committee, which could be important in influencing the risk-taking behaviour and performance of banks.

中文翻译:

伊斯兰教法委员会会影响马来西亚伊斯兰银行的冒险行为和表现吗?

这项研究旨在调查伊斯兰银行的伊斯兰教法委员会如何影响银行的冒险行为和绩效。该样本基于马来西亚15家伊斯兰银行在2007年至2016年期间的面板数据。通过广义最小二乘随机效应方法研究了伊斯兰教法委员会与银行风险承担和绩效之间的关系。研究结果表明,具有伊斯兰教义的委员会成员人数和声誉良好的成员人数与风险负相关。 -具有金融/银行资质的会员正相关。在财务绩效方面,发现了两个与绩效成正比的变量的证据,即具有财务/银行资质的成员和信誉良好的成员。女性参与与冒险行为之间存在微弱的负相关关系,但与绩效无关。发现其他变量,例如委员会的规模,经验的年限和会议的频率,与冒险和绩效无关。本文指出了两个含义。首先,应修改伊斯兰教法委员会的角色和职能,以强调遵守伊斯兰教法以及银行业务的业务方面。其次,监管机构还应该研究伊斯兰教法委员会的组成,以确保与银行业务相关的专业知识的多样性。本文通过研究伊斯兰教法委员会的属性,扩展了先前研究的范围和涵盖范围,这可能很重要。影响银行的冒险行为和表现。诸如委员会的规模,经验的年限和会议的频率等与风险承担和绩效无关。本文指出了两个含义。首先,应修改伊斯兰教法委员会的角色和职能,以强调遵守伊斯兰教法以及银行业务的业务方面。其次,监管机构还应研究伊斯兰教法委员会的组成,以确保与银行业务相关的专业知识多样化。影响银行的冒险行为和表现。诸如委员会的规模,经验的年限和会议的频率等与风险承担和绩效无关。本文指出了两个含义。首先,应修改伊斯兰教法委员会的角色和职能,以强调遵守伊斯兰教法以及银行业务的业务方面。其次,监管机构还应该研究伊斯兰教法委员会的组成,以确保与银行业务相关的专业知识的多样性。本文通过研究伊斯兰教法委员会的属性,扩展了先前研究的范围和涵盖范围,这可能很重要。影响银行的冒险行为和表现。首先,应修改伊斯兰教法委员会的角色和职能,以强调遵守伊斯兰教法以及银行业务的业务方面。其次,监管机构还应该研究伊斯兰教法委员会的组成,以确保与银行业务相关的专业知识的多样性。本文通过研究伊斯兰教法委员会的属性,扩展了先前研究的范围和涵盖范围,这可能很重要。影响银行的冒险行为和表现。首先,应修改伊斯兰教法委员会的角色和职能,以强调遵守伊斯兰教法以及银行业务的业务方面。其次,监管机构还应该研究伊斯兰教法委员会的组成,以确保与银行业务相关的专业知识的多样性。本文通过研究伊斯兰教法委员会的属性,扩展了先前研究的范围和涵盖范围,这可能很重要。影响银行的冒险行为和表现。
更新日期:2020-07-29
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