Impact of Corporate Governance on Firm Financial Performance in Islamic Financial Institution

• Autorzy: Mohsen Amirinia , Orkideh Hamedi , Abdosamad Amiri
• Języki publikacji: EN

Abstrakty

EN

The paper discusses the influence and relationship between corporate governance practices and firm financial performance in Islamic banking sector. Main purpose of this study is to find or identify various factors or variables that affects the firm financial performance. Corporate governance focuses on three meters as board size, number of meeting and audit committee size and firm financial performance has also three indicators return on equity, return on asset and earning per share. Data relates to corporate governance and firm financial performance is collected from annual reports of different Islamic banks to analyze the results. Data reveals the positive relationship between corporate governance and financial performance of Islamic banking sectors. The most outstanding results of this study has considerable and strong positive relationship in large board size and firm financial performance in developing countries as Pakistani circumstances. (original abstract)

Słowa kluczowe

EN

Corporate governance; Financial performance; Banks; Islamic banking

PL

Ład korporacyjny; Wynik finansowy; Banki; Bankowość islamska

• Czasopismo: International Letters of Social and Humanistic Sciences (ILSHS)
• Rocznik: 2015
• Tom: 51
• Strony: 106--110

Twórcy

autor

Mohsen Amirinia

• University of Tehran, Tehran, IRAN, student

autor

Orkideh Hamedi

• Payame Noor University, Tehran, IRAN

autor

Abdosamad Amiri

• Islamic Azad University, Khorramabad, Iran

Bibliografia

• Akhtar, Shamshad. 2006. "Syariah Compliant Corporate Governance". Keynote address by the governor of the State Bank of Pakistan at the annual Corporate Governance Conference, Dubai, United Arab Emirates.
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• Mahar, M., & Andersson, T., 2008, "Corporate Governance: Effects on Firm Performance and Economic Growth", Contemporary Accounting Research Vol. 25, pp 351-405.
• Mohamad, S. Hassan, T. and Bader, M.K.I. (2008) Efficiency of conventional versus Islamic banks: International evidence using the stochastic frontier approach (SFA). Journal of Islamic Economics, Banking and Finance 4 (2): 107-130.
• Safieddin, A. 2009, Islamic financial institutions and corporate governance: New insights for agency theory, Corporate Governance: An International Review, 17, pp. 142-158.
• Ibrahim, Q., Rehman, R., and Raoof, A., 2010, "Role of Corporate Governance in Firm Performance: A Comparative Study between Chemical and Pharmaceutical Sectors of Pakistan" International Research Journal of Finance and Economics, Issue 50 (2010).
• Hassan, M. K., 2011, Corporate governance practices in emerging economies: initial findings from the UAE", China-USA Business Review Journal, Vol. 10, No. 9,pp. 856-864.
• Francis, B., Hasan, I., and Wu, Q. 2012, Do Corporate Boards Affect Firm Performance? New Evidence from the Financial Crisis. SSRN Working Paper: ssrn.com.
• Khan,2014, D. G. Student of M. Phil, National College of Business Administration and Economics, Dera Ghazi Khan.
• Hassan, M.K, Yu, J-S, and Kim, D-W. (2014) Financial inclusion and economic growth in OIC countries. Paper presented at the seminar on Finance and Development in Muslim Economies, sponsored by Islamic Research Training Institute (IRTI), Islamic Development Bank and the Journal of Financial Services Research, 15 September, Bangor University, UK.

Identyfikatory

DOI

https://doi.org/10.18052/www.scipress.com/ILSHS.51.106