scholarly journals Relationship Between Immaterial Capital and Performance of Islamic Banks: Empirical Study of Listed Banks in Bahrein and United Arab Emirates

2020 ◽  
Keyword(s):  
Empirical Study ◽  
United Arab Emirates ◽  
Islamic Banks ◽  
And Performance

scholarly journals The Impact of Islamic Banks on the Gross Domestic Product (GDP): An Empirical Study in Dubai

2019 ◽  
Vol 14 (4) ◽  
pp. 135
Author(s):  
Baaeth Atallah Aldalaien
Keyword(s):  
Empirical Study ◽  
Gross Domestic Product ◽  
United Arab Emirates ◽  
Analytical Approach ◽  
Islamic Law ◽  
Domestic Product ◽  
Islamic Banks ◽  
Theoretical Literature ◽  
The Impact ◽  
Modern Technologies

The present study aimed to explore the impact of Islamic banks on the gross domestic product (GDP) in Dubai. A descriptive analytical approach was adopted. In order to meet the study’s goals, the researcher reviewed the relevant theoretical literature and previous studies. Questionnaire forms were distributed to the selected sample. The sample consists from 100 employees. They were selected from the credit facilities department of two Islamic banks located in Dubai. It was found that Islamic banks and finance can significantly raise the gross domestic product (GDP). It was found that the Islamic banks can significantly raise the gross domestic product (GDP) of the United Arab Emirates (UAE) in general and Dubai in particular. The researcher recommends developing and innovating new funding, banking and investment products in the aim of meeting the demands of customers. These products mustn’t violate the provisions of Sharia (Islamic law). In addition, the researcher recommends using the modern technologies and skills at banks. That shall participate in achieving development.

scholarly journals Corporate governance practices and the role of the board of directors: Evidence from UAE conventional and Islamic banks

2013 ◽  
Vol 10 (2) ◽  
pp. 207-213 ◽  
Author(s):  
Hussein A. Hassan Al-Tamimi ◽  
Husni A. Charif
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
United Arab Emirates ◽  
Islamic Banks ◽  
Significant Difference ◽  
Governance Practices ◽  
The Board Of Directors ◽  
And Performance ◽  
Conventional Banks

The purpose of this study is to examine the United Arab Emirates (UAE) national banks’ practices of corporate governance regarding the role of the board of directors in the formulation and implementation of bank policies and strategies. A questionnaire has been developed using established reliable and valid measures of certain characteristics of corporate governance with minor modifications to fit the context. The results indicate that the UAE banks’ board of directors are satisfied with the compensation system; they are aware of the importance of the relationship with the shareholders; they understand and develop a good relationship with stakeholders; the composition of the UAE banks’ board of directors is appropriate; meetings of the UAE banks’ board of directors are effective and productive; the UAE banks’ board of directors are satisfied with the chairman’s leadership skills and performance; and finally, the UAE banks’ board of directors are aware of the requirements of corporate governance practices. Furthermore, the results indicate that there is a significant positive relationship between the role of the UAE banks’ board of directors and their education background, as well as their experience, compensation and corporate governance awareness. In addition, the statistical results confirmed that there is no significant difference in the role of the board of directors between the UAE conventional banks and Islamic banks

Determinants of Corporate Risk Disclosure Practice: The Case of Islamic Banks in Gulf Cooperation Council Region

2018 ◽  
Vol 15 (1) ◽  
pp. 16-38 ◽  
Author(s):  
Samir Srairi
Keyword(s):  
United Arab Emirates ◽  
Composite Index ◽  
Gulf Cooperation Council ◽  
Risk Information ◽  
Rate Of Return ◽  
Islamic Banks ◽  
Risk Disclosure ◽  
Gulf Region ◽  
Corporate Risk ◽  
Level Of Risk

The paper develops a framework to explore the risk disclosure practices of 29 Islamic banks operating in the Gulf Cooperation Council countries over the period of 2013-2016 and examines the potential factors which might be affecting risk disclosure. To analyze the level of risk disclosure, the paper develops a composite index by using the content analysis technique. We also employ OLS technique to examine factors affecting Islamic banks’ risk disclosure. The results indicate a very high difference in risk disclosure between countries. Only two countries, the United Arab Emirates and Bahrain, have a higher level of risk disclosure. The findings also suggest that reporting on some risk disclosure types especially displaced commercial risk and rate of return risk is very low. The regression results show that Islamic banks with a stronger set of corporate governance mechanisms and an active Shariah board appear to disclose more risk information. Other factors that influence risk disclosure practices of Islamic banks are bank size, leverage, cross-border listings and the level of political and civil regression. The study recommends that Islamic banks have to revise their communication strategies and provide more risk information related to rate of return risk and display commercial risk. In addition, GCC regulators should establish risk disclosure regulations which have to become mandatory for all Islamic banks. To the best of our knowledge, the paper provides the first analysis related to the determinants of corporate risk disclosures of Islamic banks in the Arab Gulf region.

Does corporate governance affect the performance of Islamic banks? New insight into Islamic countries

2020 ◽  
Vol 20 (6) ◽  
pp. 1073-1090 ◽  
Author(s):  
Ejaz Aslam ◽  
Razali Haron
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Positive Impact ◽  
Islamic Banks ◽  
Governance Mechanism ◽  
Method Of Moment ◽  
Content Type ◽  
Return On Equity ◽  
Islamic Countries ◽  
And Performance

Purpose Corporate governance plays a significant role to overcome agency issues and develop the culture of transparency and openness. In this context, this paper aims to examine how corporate governance mechanisms affect the performance of Islamic banks (IBs). Design/methodology/approach Stepwise, two-step system generalize method of moment estimation technique is used in the analysis in which control variables are added into the model sequentially. This study used data on 129 IBs from 29 Islamic countries (Middle East, South Asia and Southeast Asia) during the period of 2008 to 2017. Findings The findings suggest that the audit committee (AUDC) and Shariah board (SB) have positive impact on the performance of IBs (return on assets and return on equity). However, board size and risk management committee have negative and significant effect on the performance of IBs. CEO duality and non-executive directors have mixed relationship with the performance of IBs. These results support the argument that IBs need to improve their financial performance through appropriate governance mechanism. Research limitations/implications The findings of the study added a new dimension to the governance research that could be a valuable source of knowledge for policymakers and regulators to improve the existing governance mechanism for better performance of IBs. Originality/value The study fills the gap in the literature by addressing the issue of corporate governance on performance of IBs across countries. Agency theory is discussed to explain the relationship between corporate governance mechanism and performance.

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