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National Accounting Review

2020, Volume 2, Issue 2: 174-187. doi: 10.3934/NAR.2020010
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Research article

Impact of Islamic and conventional corporate governance mechanisms on ethical performance of Islamic banks: evidence from Malaysia

  • Higher Institut of Business Administration of Gafsa, Departement of accounting and Tax, University of Gafsa, Avenue Houcine Ben Kaddour, Sidi Ahmed Zarrouk, Gafsa 2112, Tunisia
  • Received: 18 March 2020 Accepted: 14 May 2020 Published: 19 May 2020

  • JEL Codes: G34

  • This paper aims to study empirically the impact of Islamic and conventional corporate governance mechanisms on ethical performance through econometric panel data constructed from 17 Malaysian Islamic banks observed over 7 years from 2005 to 2011. The results indicate that there is a significant relationship between the ethical performance of Malaysian Islamic banks, measured by the Profit Sharing Ratio (PSR); the Zakat Performance Ratio (ZPR) and the Islamic Income versus Non-Islamic Income Ratio (IIVNIR), and the Islamic governance variables.

    Citation: Jamel Eddine Mkadmi. Impact of Islamic and conventional corporate governance mechanisms on ethical performance of Islamic banks: evidence from Malaysia[J]. National Accounting Review, 2020, 2(2): 174-187. doi: 10.3934/NAR.2020010

    Related Papers:

  • This paper aims to study empirically the impact of Islamic and conventional corporate governance mechanisms on ethical performance through econometric panel data constructed from 17 Malaysian Islamic banks observed over 7 years from 2005 to 2011. The results indicate that there is a significant relationship between the ethical performance of Malaysian Islamic banks, measured by the Profit Sharing Ratio (PSR); the Zakat Performance Ratio (ZPR) and the Islamic Income versus Non-Islamic Income Ratio (IIVNIR), and the Islamic governance variables.


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