Financial Performance in Islamic Banking and Shari’ah Supervision under Interventionist Regulatory Approach: A System-GMM Dynamic Panel Analysis

The relationship between Shari’ah supervision and Islamic banks’ (IBs) performance is still ambiguous particularly for banks across countries that have different regulatory environments. Pakistan adopts an interventionist regulatory approach which is exclusive to Shari’ah governance (SG) system in P...

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Main Authors: Naji Mansour Nomran, Razali Haron
Format: Article
Language:English
Published: İLKE İlim Kültür Eğitim Vakfı 2021-02-01
Series:Türkiye İslam İktisadı Dergisi
Subjects:
Online Access:https://tujise.org/content/6-issues/15-8-1/a095/tujise-8.1-095.pdf
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author Naji Mansour Nomran
Razali Haron
author_facet Naji Mansour Nomran
Razali Haron
author_sort Naji Mansour Nomran
collection DOAJ
description The relationship between Shari’ah supervision and Islamic banks’ (IBs) performance is still ambiguous particularly for banks across countries that have different regulatory environments. Pakistan adopts an interventionist regulatory approach which is exclusive to Shari’ah governance (SG) system in Pakistan. This approach differs from the other adopted approaches in countries that have either high or low degree of regulatory interference. Thus, this study examines how Shari’ah supervision mechanism, as represented by the Shari’ah supervisory board, and its characteristics, can influence the performance of IBs in Pakistan. The sample comprises 67 Islamic bank-year observations for the period from 2007 to 2015. The performance-governance relationship is estimated using a range of econometric techniques including the dynamic system-GMM estimator. The results reveal modest support for a positive association between Shari’ah supervision and performance. The study concludes that SG practices in the Pakistani IBs still suffer from some drawbacks which require more improvements by the respective regulators. Most of these drawbacks are related to the SG regulatory frameworks which are related to the SSBs’ roles and characteristics.
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institution Kabale University
issn 2148-3809
language English
publishDate 2021-02-01
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series Türkiye İslam İktisadı Dergisi
spelling doaj-art-da86b0df2b704c17abae7e66fa8aac7b2024-12-02T08:58:10ZengİLKE İlim Kültür Eğitim VakfıTürkiye İslam İktisadı Dergisi2148-38092021-02-0181598610.26414/A095Financial Performance in Islamic Banking and Shari’ah Supervision under Interventionist Regulatory Approach: A System-GMM Dynamic Panel AnalysisNaji Mansour Nomran0https://orcid.org/0000-0003-3024-3057Razali Haron1https://orcid.org/0000-0003-0415-4093University of Saba Region International Islamic University Malaysia (IIUM)The relationship between Shari’ah supervision and Islamic banks’ (IBs) performance is still ambiguous particularly for banks across countries that have different regulatory environments. Pakistan adopts an interventionist regulatory approach which is exclusive to Shari’ah governance (SG) system in Pakistan. This approach differs from the other adopted approaches in countries that have either high or low degree of regulatory interference. Thus, this study examines how Shari’ah supervision mechanism, as represented by the Shari’ah supervisory board, and its characteristics, can influence the performance of IBs in Pakistan. The sample comprises 67 Islamic bank-year observations for the period from 2007 to 2015. The performance-governance relationship is estimated using a range of econometric techniques including the dynamic system-GMM estimator. The results reveal modest support for a positive association between Shari’ah supervision and performance. The study concludes that SG practices in the Pakistani IBs still suffer from some drawbacks which require more improvements by the respective regulators. Most of these drawbacks are related to the SG regulatory frameworks which are related to the SSBs’ roles and characteristics.https://tujise.org/content/6-issues/15-8-1/a095/tujise-8.1-095.pdfshari’ah supervisory boardinterventionist regulatory approachislamic banksperformance
spellingShingle Naji Mansour Nomran
Razali Haron
Financial Performance in Islamic Banking and Shari’ah Supervision under Interventionist Regulatory Approach: A System-GMM Dynamic Panel Analysis
Türkiye İslam İktisadı Dergisi
shari’ah supervisory board
interventionist regulatory approach
islamic banks
performance
title Financial Performance in Islamic Banking and Shari’ah Supervision under Interventionist Regulatory Approach: A System-GMM Dynamic Panel Analysis
title_full Financial Performance in Islamic Banking and Shari’ah Supervision under Interventionist Regulatory Approach: A System-GMM Dynamic Panel Analysis
title_fullStr Financial Performance in Islamic Banking and Shari’ah Supervision under Interventionist Regulatory Approach: A System-GMM Dynamic Panel Analysis
title_full_unstemmed Financial Performance in Islamic Banking and Shari’ah Supervision under Interventionist Regulatory Approach: A System-GMM Dynamic Panel Analysis
title_short Financial Performance in Islamic Banking and Shari’ah Supervision under Interventionist Regulatory Approach: A System-GMM Dynamic Panel Analysis
title_sort financial performance in islamic banking and shari ah supervision under interventionist regulatory approach a system gmm dynamic panel analysis
topic shari’ah supervisory board
interventionist regulatory approach
islamic banks
performance
url https://tujise.org/content/6-issues/15-8-1/a095/tujise-8.1-095.pdf
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AT razaliharon financialperformanceinislamicbankingandshariahsupervisionunderinterventionistregulatoryapproachasystemgmmdynamicpanelanalysis