تجاوز إلى المحتوى الرئيسي

?The relationship between zakat disclosures and Islamic banking performance: Evidence from Yemen?

Author name : Ebrahim Mohammed Ayedh AL Matari
Publication Date : 2021-02-23
Journal Name : Banks and Bank Systems

Abstract

T his paper aims to analyze the link between the disclosure of zakat information and the performance of Islamic financial institutions in Yemen. Panel data of three Islamic banks working in Yemen were used. The study used a 16-item disclosure index to measure zakat disclosure information, and the financial performance of banks was calculated using two proxies, such as return on assets (ROA) and return on equity (ROE). Based on secondary data, this study used correlation matrix, descriptive analysis and regression analysis. ROA results revealed that zakat data and the age of a bank significantly affected financial results calculated by ROA, while the size of Islamic banks had an insignificant influence of banking performance. Zakat information and the size of Islamic banks have a positive effect on bank performance, while the age of the bank negatively influences the performance of banks. The results concerning ROE indicated that zakat data and the age of a bank have a strong and significant influence on the performance of banks, determined by ROA, while the size of a bank has a negative and insignificant effect on the performance of banks, determined by ROE.

Keywords

voluntary disclosure, zakat information, financial performance, Islamic banks, Yemen

Publication Link

https://www.businessperspectives.org/index.php/journals/banks-and-bank-systems/issue-375/the-relationship-between-zakat-disclosures-and-islamic-banking-performance-evidence-from-yemen

Block_researches_list_suggestions

Suggestions to read

HIDS-IoMT: A Deep Learning-Based Intelligent Intrusion Detection System for the Internet of Medical Things
Ahlem . Harchy Ep Berguiga
Generalized first approximation Matsumoto metric
AMR SOLIMAN MAHMOUD HASSAN
Structure–Performance Relationship of Novel Azo-Salicylaldehyde Disperse Dyes: Dyeing Optimization and Theoretical Insights
EBTSAM KHALEFAH H ALENEZY
“Synthesis and Characterization of SnO₂/α-Fe₂O₃, In₂O₃/α-Fe₂O₃, and ZnO/α-Fe₂O₃ Thin Films: Photocatalytic and Antibacterial Applications”
Asma Arfaoui
تواصل معنا