Shittu, Isah and Che Ahmad, Ayoib and Ishak, Zuaini (2016) Board characteristics and earnings per share of malaysian islamic banks. International Journal of Economics and Financial Issues, 6 (S6). pp. 135-137. ISSN 2146-4138

PDF Restricted to Registered users only Download (284kB) | Request a copy

Abstract

Board characteristics of the corporate organization represent an important aspect of corporate monitoring. This study examined the effects of board size (BS), the size of shariah supervisory board SSB and shariah board members meeting on the earnings per share of the Malaysian Islamic banks. The study used data from sixteen (16) full-pledged Islamic banks in Malaysia for 6 year period (2010-2015). The study used pool ordinary least square to estimate the regression after satisfying post - estimation tests. The results reveal significance positive relationship between BS, shariah board meeting and EPS at 1% level of significance. On the other hand, a negative relationship was found between shariah BS and EPS. The negative relationship between SSB size and EPS could be due to non-disclosure of the minimum number of shariah board members by some banks.

Item Type:	Article
Uncontrolled Keywords:	Board Characteristics, Islamic Banks, Malaysia
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	26 Aug 2020 12:59
Last Modified:	26 Aug 2020 12:59
URI:	https://repo.uum.edu.my/id/eprint/27377

Actions (login required)

View Item