Does the Shariah committee influence risk-taking and performance of Islamic banks in Malaysia?

2020 ◽  
Vol 11 (9) ◽  
pp. 1739-1755
Author(s):  
Mansor Isa ◽  
Siew-Peng Lee
Keyword(s):  
Panel Data ◽  
Risk Taking ◽  
Design Methodology ◽  
Bank Risk ◽  
Islamic Banks ◽  
Content Type ◽  
Banking Business ◽  
And Performance ◽  
The Relationship ◽  
Practical Implications

Purpose This study aims to investigate how the Shariah committee in Islamic banks affects banks’ risk-taking behaviour and performance. Design/methodology/approach 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. Findings 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. Practical implications 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. Originality/value 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.

Can Shariah board characteristics influence risk-taking behavior of Islamic banks?

2019 ◽  
Vol 12 (4) ◽  
pp. 469-488 ◽  
Author(s):  
Amal AlAbbad ◽  
M. Kabir Hassan ◽  
Irum Saba
Keyword(s):  
Risk Taking ◽  
Supervisory Board ◽  
Annual Reports ◽  
Islamic Banks ◽  
Content Type ◽  
Asset Return ◽  
Board Characteristics ◽  
The Relationship ◽  
Risk Taking Behaviors ◽  
Practical Implications

Purpose The purpose of this paper is to study whether the characteristics of the Shariah Supervisory Board (SSB) can influence the risk-taking behaviors of Islamic banks. Design/methodology/approach The data on governance were collected from 70 Islamic banks’ annual reports across 18 countries for the period from 2000 to 2011 to investigate the relationship between SSB’s characteristics including size, busyness and foreign board and the Islamic banks’ risk activities. Findings The size of SSB and the proportion of busy board in SSB positively and significantly influence Islamic banks’ asset return and insolvency risks. Foreign members are more effective in monitoring banks’ Shariah compliance. Further analysis provides some evidence that most of the findings on the associations between the SSB structure and bank risk are derived from countries in the Gulf Cooperation Council where Shariah governance is ruled internally at the bank level. Practical implications There is a need for better Shariah board characteristics in place that complement with other governance mechanisms to well comprehend the main purpose of Islamic banks. Originality/value SSB board busyness and foreign characteristics appear to influence the risk-taking behaviors of Islamic banks.

The relationship between budgetary evaluation, firm size and performance

2015 ◽  
Vol 34 (8) ◽  
pp. 973-986 ◽  
Author(s):  
Azzouz Elhamma
Keyword(s):  
Emerging Economies ◽  
Firm Size ◽  
Evaluation System ◽  
Design Methodology ◽  
Management Control ◽  
Content Type ◽  
And Performance ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose – The purpose of this paper is to present the main results of the first empirical study done in Morocco and attempts to highlight the impact of the firm size on the budgetary evaluation and its performance according to the firm size. Design/methodology/approach – Data were collected using a questionnaire sent to the Moroccan firms. A total of 62 questionnaires were correctly returned. The response rate was 15 per cent. Findings – In this research, we identified three principal styles of budgetary evaluation: “strict budgetary evaluation” adopted by 21 per cent of the sample; “moderate budgetary evaluation” adopted by 27.4 per cent of the surveyed enterprises; and “lower budgetary evaluation” adopted by 51.6 per cent of the sample. The first style is adopted especially by large firms. The firm’s performance is significantly and positively correlated with the budgetary evaluation in large enterprises. This correlation is not significant in SMEs. Practical implications – The findings of this research can help managers of companies in emerging economies in the choice of a better budgetary evaluation system. Originality/value – The outcomes of the study are relevant both to the literature on budgetary evaluation in particular and on management control in general, since they determine that the correct fit between budgetary evaluation and firm size causes a positive and significant change in the firm’s performance.

Relationship between sustainable operations practices and performance: a meta-analysis

2017 ◽  
Vol 66 (8) ◽  
pp. 1020-1042 ◽  
Author(s):  
Marina D’Agostini ◽  
Vilmar Antonio Gonçalves Tondolo ◽  
Maria Emília Camargo ◽  
Angela Isabel dos Santos Dullius ◽  
Rosana da Rosa Portella Tondolo ◽  
...  
Keyword(s):  
Design Methodology ◽  
Positive Relationship ◽  
Meta Analysis ◽  
Multidimensional Approach ◽  
Sustainable Operations ◽  
Content Type ◽  
Moderating Factors ◽  
And Performance ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between sustainable operations practices (SOP) and performance. Design/methodology/approach This study was conducted through a systematic literature review followed by a meta-analysis of correlations. Findings In the results, 14 of the relationships examined showed a positive relationship and 12 the presence of moderators. The study findings indicate that contingency affects the relationship between SOPs and performance. Research limitations/implications The research presented in this paper is mainly limited to databases that were searched. Among the quantitative articles selected from the databases, many did not have the data needed to conduct the meta-analysis, which may have limited the results of this study. Practical implications Using the results of this study, practitioners can become aware of to the occurrence of moderating factors in the relationships, which can range from interference from other practices and variables to characteristics of the organization itself or the market in which organizations operate. Originality/value This study uses a multidimensional approach for both SOP and performance. This approach allowed a more complete and comprehensive result, showing how these SOPs influence the different categories of performance, expanding the understanding of the relationship between practices and performance.

Organizational culture, innovation and performance: a study from a non-western context

2019 ◽  
Vol 39 (4) ◽  
pp. 437-451 ◽  
Author(s):  
Mohammed Aboramadan ◽  
Belal Albashiti ◽  
Hatem Alharazin ◽  
Souhaila Zaidoune
Keyword(s):  
Organizational Culture ◽  
Design Methodology ◽  
Banking Sector ◽  
Positive Impact ◽  
Content Type ◽  
Marketing Innovation ◽  
Marketing Performance ◽  
And Performance ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the links between organizational culture, innovation and banks’ performance in Palestine. Design/methodology/approach Data were gathered from 186 employees working in the Palestinian banking sector. The data gathered were analyzed using the PLS-SEM approach. Findings The findings of the study show that organizational culture and marketing innovation have a positive impact on banks’ performance. Moreover, it was found that marketing performance partially mediates the relationship between organizational culture and banks’ performance. Practical implications The paper may be of use for banks managers to create an organizational culture, which fosters both innovation and performance. Originality/value The paper is unique as it examines organizational culture, innovation and performance links in a non-western context.

Mediating role of innovativeness between risk taking and performance in Indian universities

2018 ◽  
Vol 7 (1) ◽  
pp. 22-40 ◽  
Author(s):  
Manish Gupta ◽  
Anitha Acharya
Keyword(s):  
Risk Taking ◽  
Teaching Methods ◽  
Design Methodology ◽  
Work Culture ◽  
Creative Teaching ◽  
Content Type ◽  
Mediating Role ◽  
And Performance ◽  
Practical Implications

Purpose With increased globalization, Indian universities are struggling to attract and retain talented academics and are exploring the ways to enhance their service performance and brand image (BI). However, there is a paucity of studies that view universities through the corporate lens. Therefore, the purpose of this paper is to examine the mediating role of innovativeness in the relationships of creativity, risk taking (RT), and performance in service delivery (PSD). Another objective is to find out how this nexus affects universities’ BI. Design/methodology/approach Responses were collected from 280 academics working for different Indian universities. Structural analysis was performed to examine the relationships under investigation. Findings The results indicate that innovativeness fully mediates the positive RT – PSD relationship and that PSD positively influences BI. Research limitations/implications The findings of this study mainly augment the theory of BI by empirically linking BI and its antecedents in the context of Indian universities. Practical implications For enhancing a university’s BI, management is encouraged to promote RT work culture along with innovative and creative teaching methods. Originality/value This study is one of the few studies in India that see academia through the corporate lens. Also, it provides evidence for the importance innovativeness in enhancing BI of a university.

scholarly journals “Happy slaves”? The adaptation problem and identity politics in the writings of Amartya Sen

2016 ◽  
Vol 43 (12) ◽  
pp. 1178-1193
Author(s):  
Tony Burns
Keyword(s):  
Identity Politics ◽  
Design Methodology ◽  
Conceptual Analysis ◽  
Practical Implication ◽  
Methodological Approach ◽  
Mary Wollstonecraft ◽  
Amartya Sen ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between Amartya Sen’s notion of adaptation and his views on identity politics by focussing on the issue of slavery and, more specifically, on the example of the happy or contented slave. Design/methodology/approach The paper is text based. The methodological approach adopted is that of conceptual analysis, as is typical for work of this kind. Findings The paper concludes that the example of the happy or contented slave is indeed a fruitful one for those interested in exploring the relationship between Sen’s views on “the adaptation problem” and his views on identity politics, especially in relation to the subjection of women. Here Sen’s debt to the ideas of Mary Wollstonecraft and John Stuart Mill is particularly important. Research limitations/implications One implication of the argument of the paper is that there is a need to consider more carefully the differences that exist between the views of Wollstonecraft and Mill, so far as the example of the happy or contented slave is concerned. Practical implications One practical implication of the paper is that, hopefully, it establishes the continued relevance of the ideas of thinkers such as Wollstonecraft and Mill today, not least because of the influence that they have had on theoreticians such as Amartya Sen. Social implications The paper addresses issues which are of considerable social and political significance, especially for women in underdeveloped societies today. Originality/value The example of the happy or contented slave has not received much discussion in the literature on Sen, although Sen himself has suggested that the distinction between happiness and contentment is an important one, which does merit further discussion.

Analysis of visual impression based on Bra's basic components

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xingyu Wen ◽  
Jing Zhang ◽  
Mincheol Whang ◽  
Kaixuan Liu
Keyword(s):  
Design Methodology ◽  
Theoretical Method ◽  
Visual Design ◽  
Visual Features ◽  
Content Type ◽  
Visual Impression ◽  
Questionnaire Online ◽  
Design Idea ◽  
The Relationship ◽  
Practical Implications

PurposeThe purpose of this paper is to discuss the relationship between bra's visual impression and bra parts, and then to explore the application of visual impression in bra design.Design/methodology/approachFirstly, 82 female undergraduates are asked to answered this questionnaire online, which is about the importance of parts in bra design. In the part of data analysis, the method of principal part analysis (PCA) are used to get the relationship between bra's parts, and reduce dimension of factors that influence bra design. After that, those group of features are further discussed from the perspective of visual design. Finally, design an application based on conclusion.FindingsTo get the influence features of bra appearance and improve the visual design effect, this paper matches the bra parts with visual features (color, texture, shape and space) and presents four main features of bra design: “color,” “visual texture,” “design shape” and “spatial expression” together with corresponding bra parts and technique of expression. Moreover, user interface in bra cloud customization is designed.Practical implicationsThe conclusion, which shows the corresponding relationship between bra visual effect and its basic parts, has an important role in bra visual design. First, it can be useful for design idea with different technique of expression, which may supply a theoretical basis for design. Secondly, the combination of bra parts and visual features can be used to evaluate the appearance.Originality/valueDiscussing the bra visual impression based on bra's basic parts and visual features provides a theoretical method for bra design and its appearance evaluation.

Toward better theory on the relationship between commitment, participation and leadership in unions

2012 ◽  
Vol 33 (8) ◽  
pp. 715-731 ◽  
Author(s):  
Gregor Gall ◽  
Jack Fiorito
Keyword(s):  
Design Methodology ◽  
Academic Research ◽  
Critical Assessment ◽  
Future Research ◽  
Research Needs ◽  
Union Commitment ◽  
Content Type ◽  
Extant Literature ◽  
The Relationship ◽  
Practical Implications

PurposeThe aim of this paper is to give a critique of the extant literature on union commitment and participation in order to develop remedies to identified weaknessesDesign/methodology/approachThe paper uses a critical assessment of extant literature.FindingsA number of critical deficiencies exist in the literature to which remedies are proposed.Research limitations/implicationsThe remedies need testing through empirical research.Practical implicationsFuture research needs to have different research foci and questions.Social implicationsWith a reorientation of future research on union commitment, participation and leadership, unions may be better able to benefit from academic research in the area.Originality/valueThe paper suggests that a reorientation of future research on union commitment, participation and leadership will allow more incisive and more robust contributions to be made to understanding unions as complex social organisms.

HC and financial performance with two HRM strategies

2017 ◽  
Vol 66 (4) ◽  
pp. 459-478 ◽  
Author(s):  
Nopadol Rompho
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Financial Performance ◽  
Lead Time ◽  
Design Methodology ◽  
Strategy Choice ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between levels of human capital and financial performance of firms that use two distinct human resource management (HRM) strategies. Design/methodology/approach A survey of 128 HRM managers was conducted to assess differences in human capital between firms using different HRM strategies. A multiple regression analysis was used to investigate the relationship between firms’ human capital and financial performance. Findings The results show that companies employing a make-organic strategy have a higher level of human capital than companies employing a buy-bureaucratic strategy. There was no relationship between the level of human capital and long term financial performance of firms with both make-organic and buy-bureaucratic strategies. Research limitations/implications This research contributes toward understanding the effect of HRM strategy and facilitates an optimal strategy choice depending on the organization. However, this study did not consider the lead time between changes in human capital and the effect on financial performance. Practical implications The research encourages firm managers to understand the value of human capital, preparing them for changes in the future. Originality/value This study is among the first to investigate the relationship between human capital and financial performance considering different HRM strategies.

Investigating the relationship between strategic quality management (SQM) and corporate social responsibility (CSR)

2018 ◽  
Vol 34 (11) ◽  
pp. 26-28
Keyword(s):  
Corporate Social Responsibility ◽  
Quality Management ◽  
Social Responsibility ◽  
Design Methodology ◽  
Content Type ◽  
Pertinent Information ◽  
Corporate Social ◽  
Strategic Quality Management ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings That whilst there are similarities between Strategic Quality Management (SQM) and Corporate Social Responsibility (CSR), one is not dependent on the other. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

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