The Impact of Corporate Governance on the Efficiency of Islamic Banks: An Econometric Study for a Sample of Arab Islamic Banks During the Period (2010 - 2022)

Abstract

The study aimed to demonstrate the impact of the application of governance on the efficiency of a sample of Arab Islamic banks during the period )2010-2022(, by relying on the method of analyzing sectional time series data (panel data). The study concluded that there is a moderate relationship between the variables of governance and efficiency in Islamic banks represented by the rate of return on assets, as the results showed that each of the variables of the number of committees in the Board of Directors, the concentration of ownership and the size of the Sharia Supervisory Board had a positive impact on the efficiency of Islamic banks, while the variable of the size of the board of directors and the number of independent members has a negative impact on the efficiency of Islamic banks.