https://www.cribfb.com/journal/index.php/ijscgr/issue/feed International Journal of Shari'ah and Corporate Governance Research 2022-05-27T15:46:06+00:00 Managing Editor info.ijscgr@cribfb.com Open Journal Systems https://www.cribfb.com/journal/index.php/ijscgr/article/view/1625 FINANCIAL PERFORMANCE OF ISLAMIC BANKING IN NIGERIA: A CAMEL ANALYSIS OF JAIZ BANK PLC 2022-02-20T15:19:59+00:00 Abdulrazaq T. Jimoh jimoh.at1@unilorin.edu.ng John A. Attah attahjohnadeyimorandy@gmail.com Falilat A. Abdul falilatabdul@gmail.com <p><em>Islamic banking started on a full-scale in Nigeria with the establishment of Jaiz bank which received its approval-in-principle from the Central Bank of Nigeria in 2011. As a non-interest bank, the bank has over the years, managed to compete with </em><em>well</em><em>-established conventional banks in the country in the area of financial intermediation. The question however is how the bank has been faring since its establishment in terms of financial performance. This study, therefore, assessed the performance of Jaiz Bank, for nine years from 2012 to 2020. Data were collected from Annual Reports of the Bank and financial ratio analysis was conducted within the framework of CAMEL. The study </em><em>found that the bank performed averagely well in terms of capital adequacy, asset quality, earnings quality and liquidity during the period under consideration though with some managerial inefficiency. The conclusion was that the bank is in a good position to withstand an unexpected financial crisis. It was therefore recommended that the bank management should be more efficient in its financial intermediation function as this will solidify its position in the face of future uncertainties.</em></p> <p><strong>&nbsp;</strong><strong>JEL Classification Codes: </strong>G21, L25.</p> 2021-12-31T00:00:00+00:00 ##submission.copyrightStatement## https://www.cribfb.com/journal/index.php/ijscgr/article/view/1695 THE CORPORATE GOVERNANCE CHARACTERISTICS AND RISK-TAKING IN THE ISLAMIC FINANCIAL INSTITUTIONS: A THEORETICAL REVIEW 2022-05-01T15:13:56+00:00 Md. Mohidul Islam mahid.unisel40@gmail.com Abul Bashar Bhuiyan mahid.unisel40@gmail.com Aza Azlina Md Kassim mahid.unisel40@gmail.com Salina Rasli mahid.unisel40@gmail.com <p style="text-align: justify;"><em>The present study intends to examine existing literature and summarized the effects of the corporate governance characteristics on risk-taking and justified with existing most relevant theories in the Islamic financing system. The study extracted available literature from Google Scholar, ProQuest, and Scopus as well as other online data-based. The theoretical review findings summarized that there are two theories such as agency theory and stakeholder theory are considered most relevant for underpinning to justify the literature summary of this study. Moreover, the agency theory explains the role of corporate governance characteristics on the risk-taking of IFIs. The present study also shows the stakeholder theory paradigm that, influences the creates effective measurement of risk-taking and the stakeholders which leads to insolvency, economic collapse, liquidity shortage, financial institution corruption, financial institution scandal, enterprise fall, and monetary instability even misunderstanding amongst the stakeholders that lead to credit risk, liquidity. The study recommendations will be used to develop a research framework to examine relationships between corporate governance characteristics and risk-taking based on empirical data and the findings could be a valuable source of knowledge for policymakers and regulators in the Islamic financial services sectors in the world.</em></p> 2021-12-31T00:00:00+00:00 ##submission.copyrightStatement## https://www.cribfb.com/journal/index.php/ijscgr/article/view/1736 THE EFFECTS OF SHARIAH SUPERVISORY BOARD CHARACTERISTICS AND THE RISK-TAKING AMONG ISLAMIC FINANCING INSTITUTIONS IN BANGLADESH 2022-05-27T15:46:06+00:00 Md. Mohidul Islam mahid.unisel40@gmail.com Abul Bashar Bhuiyan bashariuk@gmail.com Aza Azlina Md Kassim aza_azlina@unisel.edu.my Salina Rasli rsalina@unisel.edu.my <p><em>The study aims to examine the influences of Shariah Supervisory Board (SSB) characteristics and risk-taking among Islamic Financial Institutions (IFIs) in Bangladesh. The study conducts dynamic short panel data regarding the annual report of quoted 14 IFIs in Bangladesh from 2013 to 2018. The study has shown the first and second lag of dependent variables and applied them under the dynamic GMM model in Stata software. Risk-taking is the most prejudicial issue that needs to be justified by findings. The hypothesis result of SSB size is positive and insignificant due to its size. It means SSB is less essential to reducing the risk-taking of IFIs in Bangladesh. The study also finds that the positive result of scholars in SSB is put in the right place that supports reducing excess risk-taking. It could be a valuable source of knowledge for reducing risk-taking on the risk committee.</em></p> <p><strong>JEL Classification Codes:</strong> G34.</p> 2021-12-31T00:00:00+00:00 ##submission.copyrightStatement##