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Corporate governance and banking performance: the mediating role of intellectual capital among OIC countries

机译：公司治理和银行业绩：知识产权在OIOS国家的中介作用

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Purpose - The existing literature asserted that the Islamic banking industry progress significantly, but it has increasingly found asset deficient which assaulted the performance of Islamic banks (IBs). The aim of this study to examine the mediating role of intellectual capital (IC) on the relationship between corporate governance (CG) mechanisms and IBs performance is examined (A TO, NPM). Design/methodology/approach - A panel sample of 129 IBs is drawn from the 29 organisation of Islamic cooperation (OIC) countries from 2008 to 2017. Two-step system generalized method of moments (2SYS-GMM) was used to account for the unobserved endogeneity and heteroscedasticity problem. Findings - The empirical findings demonstrate that there is a significant impact of the CG mechanism on IC. Moreover, the empirical findings indicate that CG has a direct influence on banking performance but it affects indirectly through IC. IC also appears to have a mediation role in the relationship between the CG mechanism and the performance of IBs. Research limitations/implications - As the empirical research on IC from CG point of view in Islamic banking is generally new in the banking literature, the output of this research will contribute to the building up of empirical framework and practices regarding IC in the Islamic banking industry by using the resource-based theory as a leading theory and agency theory as a sub theory. It is anticipated that this study provided a superior comprehensive discussion of the IC in IBs across OIC countries which discovers the CG mechanism to influence the IC to improve banking performance. Practical implications - This study offers useful insights to the regulators and practitioners to draw the rules and regulations in improving the CG mechanism and the effectiveness of internal controls by acknowledging the importance of IC in Islamic banking institutions. Particularly, the findings of this study may be of benefit to bankers to efficiently use the IC as a premise to design new and creative strategies to achieve a competitive advantage in the banking industry. Originality/value - The study is unique in its nature because it presents a successful model for IBs to concentrate more on the role ofIC in enhancing banking performance, which might be used by the banks to rearrange the roles within CG, to place their priorities regarding the internal governance system and financial plans for competency enhancement.
机译：目的 - 现有文献断言，伊斯兰银行业的进步显着进展，但越来越多地发现资产缺乏，侵犯了伊斯兰银行（IBS）的表现。本研究的目的是审查智力资本（IC）对公司治理（CG）机制和IBS绩效之间关系的调解作用（A至，NPM）。设计/方法/方法 - 从2008年到2017年的伊斯兰合作（OIC）国家的29个组织的129 IBS的面板样本。使用两步系统的时刻（2SYS-GMM）来解释未观察到的内能性和异形体塑性问题。调查结果 - 经验研究结果表明，CG机制对IC有重大影响。此外，经验研究结果表明，CG对银行业绩有直接影响，但它间接通过IC间接影响。 IC也似乎在CG机制与IBS性能之间的关系中具有调解作用。研究限制/影响 - 随着伊斯兰银行业务的CG观点的实证研究，在银行文学中一般是新的，该研究的产出将有助于构建伊斯兰银行业IC的实证框架和实践通过利用基于资源的理论作为领先理论和代理理论作为子理论。预计本研究提供了对OIC国家的IBS中IC的卓越综合讨论，该公司发现了CG机制来影响IC以提高银行业绩。实际意义 - 本研究向监管机构和从业者提供了有用的见解，以提高提高CG机制和内部控制的有效性，通过承认IC在伊斯兰银行机构的重要性方面提高规则和条例。特别是，本研究的结果可能有益于银行家，以有效地使用IC作为设计新的和创造性战略，以实现在银行业中实现竞争优势的前提。原创性/价值 - 该研究在其性质中是独一无二的，因为它为IBS提供了一个成功的模型，以便更多地专注于提高银行业绩方面的角色，这可能被银行使用的作用重新排列CG内的角色，以使其优先事项在CG中重新排列内部治理制度和能力增强的财务计划。

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