期刊名称：International Journal of Advances in Management and Economics
印刷版ISSN：2278-3369
出版年度：2015
卷号：4
期号：6
出版社：International Journal of Advances in Management and Economics
摘要：The Shari’ah compliance advocates accountability and transparency in governance through Islamic principles whereby those Shari’ah companies have to portray good example to their non- Shari’ah compliant. This study aims to investigate the relationship between board characteristics and company of origin with Shari’ah-compliant companies’ performance by employing multi regression analysis of 1000 companies for the year 2007 to 2010. Using ROA, the finding shows that company of origin has significant negative association with company performance while Tobin’s Q revealed insignificant result. The result also revealed that only duality role has significant negative association with company performance by using Tobin’s Q whereas insignificant result appears for ROA. This study contributes to the corporate governance literature from the perspective of Shari’ah-compliant companies. It is envisaged to assist Bursa Malaysia, Securities Commission and regulators in improving effective corporate governance and stringent screening procedures specifically for non-compliant companies that opt to Shari’ah compliant. Furthermore, the results would be as a baseline to the organizations to attain the corporate objectives by emphasizing a greater accountability in the governance practice
