Abstract
© 2017, Universiti Malaysia Sarawak. All rights reserved. This paper empirically examines the impact of intellectual capital (IC) and Shariah governance on economic performance of 47 Islamic banks (IBs) operating in the Gulf Cooperation Council (GCC) region in pre- and post-financial crisis period. The analysis suggests that higher IC efficiency helps IBs to improve their odds of survival at all times i.e. before- and after-crisis. Further, higher IC efficiency helps IBs to maintain their profitability i.e. ROA and market valuation i.e. Tobin’s Q at all times. Arguably, knowledge-resources i.e. IC is the main line of defence for IBs against negative shocks. Lastly, the study reveals that Shariah governance alone may fall short in explaining the growth trends in Islamic finance industry.
Publication Date
2017-03-01
Publication Title
International Journal of Business and Society
Volume
18
Issue
1
Publisher
Universiti Malaysia Sarawak
ISSN
1511-6670
Embargo Period
2024-11-19
First Page
211
Last Page
226
Recommended Citation
Nawaz, T. (2017) 'Intellectual capital, financial crisis and performance of Islamic banks: Does Shariah governance matter?', International Journal of Business and Society, 18(1), pp. 211-226. Universiti Malaysia Sarawak: Retrieved from https://pearl.plymouth.ac.uk/pbs-research/367
