伊斯兰银行的人力资本和财务业绩:元分析

IF 2.4 Q2 BUSINESS, FINANCE
Muhammad Bilal Zafar
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引用次数: 0

摘要

为了研究伊斯兰银行人力资本与财务之间的关系,本文考虑了 23 项实证研究(样本数为 15,607 个)进行元分析。此外,与财务绩效相关的不同指标,包括资产回报率(ROA)、股本回报率(ROE)和托宾 Q 值,也被作为进一步分组分析的调节指标。研究结果荟萃分析的结果显示,人力资本与财务绩效之间存在正相关关系,效应大小为 0.268。分组分析表明,人力资本与 ROA 和 ROE 呈显著正相关,与 Tobin's Q 呈不显著正相关。未来的研究应考虑具体环境因素,并协调人力资本和财务业绩的衡量标准,以达成共识。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Human capital and financial performance of Islamic banks: a meta-analysis

Purpose

This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.

Design/methodology/approach

To examine the relationship between human capital and financial of Islamic banks, 23 empirical studies having sample of 15,607 are considered for the meta-analysis. Moreover, different measures related to financial performance including return on assets (ROA), return of equity (ROE) and Tobin’s Q have been taken as moderating for further subgroup analysis.

Findings

The results of meta-analysis reveal a positive correlation between human capital and financial performance with an effect size of 0.268. The subgroup analyses showed significant positive associations of human capital with ROA and ROE, insignificant with Tobin’s Q.

Originality/value

This study suggests Islamic banking should prioritize human capital development, maintain consistency and adopt a long-term perspective. Future research should consider context-specific factors and harmonize human capital and financial performance measurements for consensus.

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来源期刊
Accounting Research Journal
Accounting Research Journal BUSINESS, FINANCE-
CiteScore
5.00
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0.00%
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