Nomran, Naji Mansour; Bin Haron, Razali - In: ISRA international journal of islamic finance : an … 14 (2022) 1, pp. 38-58
Purpose - This paper considers zakat (Islamic tax) as an alternative indicator to measure the performance of Islamic banks (IBs). It aims to examine whether zakat ratios can be used as Islamic performance (ISPER) indicators for IBs besides the conventional performance (COPER) indicators....