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<p>The paper examines the influence of intellectual capital and board idiosyncrasies on Islamic banks’ profitability in nine Asian countries over the period 2018 to 2022. We use the Feasible Generalized Least Squares (FGLS) and Prais-Winsten panel corrected standard errors to estimate the baseline and interaction models. Additionally, the Two-Stage Least Squares (2SLS) and Generalized Method of Moments (GMM) estimation approaches were used to address endogeneity concerns. To verify the consistency of results, we also employ alternative variable measurements for estimation. Further, the three-way interaction analysis was performed to investigate if Islamic banks with high intellectual capital, board independence, and foreign directors would be more profitable than other Islamic banks. To enhance clarity, the interactions are also visually depicted through two-way and three-way interaction plots. The results indicate that intellectual capital enhances Islamic banks’ profitability. We also document that independent directors strengthen the influence of intellectual capital on Islamic banks profitability, such that Islamic banks with independent directors and intellectual capital have higher profitability. Furthermore, we find that foreign directors strengthen the influence of intellectual capital on Islamic banks profitability, implying that Islamic banks with foreign directors and intellectual capital have higher profitability. Finally, the three-way interaction results suggest that profitability will be further enhanced when Islamic banks with intellectual capital induct both independent and foreign directors on the board. The study provides several insights for improving the strategic governance and profitability of Islamic banks in Asian countries through focused interventions by senior management and policymakers. The research also contributes to the literature by exploring the complex nexus between intellectual capital, board idiosyncrasies and Asian Islamic banks’ profitability using the two-way and three-way interaction approaches.</p>

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Exploring the influence of intellectual capital and board idiosyncrasies on Islamic banks’ profitability in Asian countries: an extensive interaction analysis

  • 期刊论文

  • 发表日期：

    2026年5月14日

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  • Muhammad Arsalan Hashmi,
  • Abdullah,
  • Ali Sajid

摘要

The paper examines the influence of intellectual capital and board idiosyncrasies on Islamic banks’ profitability in nine Asian countries over the period 2018 to 2022. We use the Feasible Generalized Least Squares (FGLS) and Prais-Winsten panel corrected standard errors to estimate the baseline and interaction models. Additionally, the Two-Stage Least Squares (2SLS) and Generalized Method of Moments (GMM) estimation approaches were used to address endogeneity concerns. To verify the consistency of results, we also employ alternative variable measurements for estimation. Further, the three-way interaction analysis was performed to investigate if Islamic banks with high intellectual capital, board independence, and foreign directors would be more profitable than other Islamic banks. To enhance clarity, the interactions are also visually depicted through two-way and three-way interaction plots. The results indicate that intellectual capital enhances Islamic banks’ profitability. We also document that independent directors strengthen the influence of intellectual capital on Islamic banks profitability, such that Islamic banks with independent directors and intellectual capital have higher profitability. Furthermore, we find that foreign directors strengthen the influence of intellectual capital on Islamic banks profitability, implying that Islamic banks with foreign directors and intellectual capital have higher profitability. Finally, the three-way interaction results suggest that profitability will be further enhanced when Islamic banks with intellectual capital induct both independent and foreign directors on the board. The study provides several insights for improving the strategic governance and profitability of Islamic banks in Asian countries through focused interventions by senior management and policymakers. The research also contributes to the literature by exploring the complex nexus between intellectual capital, board idiosyncrasies and Asian Islamic banks’ profitability using the two-way and three-way interaction approaches.