Vol. 20, N°2 (2025)

16

8

Effect of Islamic bank governance on the bank margin and intellectual capital performance: case of MENA region

Résumé

This paper aims at looking into the effect of Board of Directors and Sharia Supervisory Board characteristics on the bank margin and intellectual capital performance among 68 Islamic banks in the MENA Region during 2017. We use Ordinary Least Squares (OLS) economic modeling. Our results provide evidence that the majority of the independent variables related to the characteristics of the banks in our sample have a statistically significant impact on the variables of interest which are Bank Margin and Intellectual Capital Performance. Our findings help managers and decision-makers of Islamic banks promote Bank Margin development strategies as well as Intellectual Capital enhancement strategies.  

Comment citer cet article

Sabrine Cherni & Habib Affes (2025), " Effect of Islamic bank governance on the bank margin and intellectual capital performance: case of MENA region", International Journal of Management And Technologies, Vol.20, N°2, pp: 162-179, http://www.ijmat.tn/pages/articles/26/175