Purpose

This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks.

Design/methodology/approach

This study provides evidence from an analysis of a sample of Islamic banks in multiple countries over a seven-year period (2012–2018). The extent of intellectual capital information was measured and regressed against several corporate governance attributes covering board and audit committee characteristics, gender diversity of SC members and moderating variables of the SC, while controlling for firm-specific variables. A checklist was developed to measure the extent of the ICD of Islamic banks on a rubric scale ranging from 0 to 3.

Findings

The results show that the size and gender diversity among SC significantly influence the ICD practices of Islamic banks. Apart from contributing to the literature, this study may serve as valuable input for Islamic banking practitioners including regulators and standard setters to empower women and use all their potential for better intellectual capital output.

Practical implications

The paper highlights two main implications. Firstly, the regulator should look at the size and composition of the SC to enable a conducive environment for sound deliberation of Shariah matters. Secondly, the gender diversity among SC should be considered because women and man may have different approaches, and the best optimal combination of resources could enhance Islamic banks’ competitive advantage.

Originality/value

This study highlights the importance of gender diversity and size of SC in influencing the disclosure practices related to Shariah matters by the Islamic banks.

中文翻译：

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伊斯兰银行的智力资本披露（ICD）：伊斯兰教法委员会的多样性重要吗？

目的

本研究旨在调查伊斯兰教法委员会（SC）对伊斯兰银行智力资本披露（ICD）程度的调节作用。

设计/方法论/途径

本研究提供了对七年期间（2012-2018 年）多个国家伊斯兰银行样本分析的证据。智力资本信息的程度是根据几个公司治理属性来衡量和回归的，这些属性包括董事会和审计委员会的特征、SC成员的性别多样性和SC的调节变量，同时控制公司特定的变量。我们制定了一份清单，以 0 到 3 的评分标准衡量伊斯兰银行 ICD 的程度。

发现

结果表明，SC 的规模和性别多样性显着影响伊斯兰银行的 ICD 实践。除了为文献做出贡献之外，这项研究还可以为包括监管机构和标准制定者在内的伊斯兰银行从业者提供宝贵的投入，以赋予妇女权力并充分利用她们的潜力来获得更好的智力资本产出。

实际影响

该论文强调了两个主要含义。首先，监管机构应考虑证监会的规模和组成，为合理审议伊斯兰教法事务创造有利的环境。其次，应考虑SC的性别多样性，因为女性和男性可能有不同的做法，最佳的资源组合可以增强伊斯兰银行的竞争优势。

原创性/价值

本研究强调了性别多样性和 SC 规模在影响伊斯兰银行与伊斯兰教法事务相关的披露实践方面的重要性。