[HTML][HTML] Open innovation in shariah compliance in Islamic banks–does shariah supervisory board attributes matter?
This study extends the literature on shariah compliance in Islamic banks (IBs) based on
interest free returns for Investment Account Holders (IAH) and to examine the role of the
attributes of the shariah supervisory board (SSB) on shariah compliance. The study sample
included 102 fully-fledged IBs from 27 countries over the period from 2010 to 2019. We use
panel data estimation techniques and the system generalized method of moments (GMM)
estimation to address potential endogeneity concerns. The results show that banks with …
interest free returns for Investment Account Holders (IAH) and to examine the role of the
attributes of the shariah supervisory board (SSB) on shariah compliance. The study sample
included 102 fully-fledged IBs from 27 countries over the period from 2010 to 2019. We use
panel data estimation techniques and the system generalized method of moments (GMM)
estimation to address potential endogeneity concerns. The results show that banks with …
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