Regulation needs effective supervision; but regulated entities may deviate with unobserved actions. For identification … supervision/safe-assets increase). …

indicators. Moreover, the Z-score (a bank stability measurement) and number of branches (a measurement of the bank's network … coverage), have a positive impact on efficiency. On the other side, the size of the bank and the financial crisis period show a … negative relationship with the bank's efficiency. The findings of our paper significantly contribute to the Islamic banking …