Saudi Cultural Missions Theses & Dissertations
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Item Restricted Financial Performance, Islamic Banking, and Gender Diversity(University of New Orleans, 2025-05) Alhaddab, Abdulaziz; hassan, KabirThe dissertation examines the impact of the COVID-19 pandemic and women’s representation on banks’ financial performance and resilience. The study investigates the financial performance of Islamic banks compared to conventional banks in Organization of Islamic Cooperation (OIC) countries during the COVID-19 pandemic, using data from 230 banks across 15 OIC countries from 2016 to 2022. It employs pooled OLS and random effects models to assess the impact of the pandemic on bank performance. The findings show that while the pandemic negatively impacted both Islamic and conventional banks, Islamic banks outperformed their conventional counterparts in terms of Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. Furthermore, the analysis identifies a potential channel for this outperformance, as Islamic banks performed better when Capital Adequacy (CAR) and Asset Turnover Ratio (ATR) were higher. Overall, the study emphasizes the resilience of Islamic banking during financial crises and provides insights for policymakers to enhance banking stability in OIC countries. The dissertation also explores the effect of women’s representation on financial performance and sustainability in the banking sector, focusing on the importance of reaching a 30% critical mass at different hierarchical levels. Using a dataset of 941 banks from 71 countries from 2014 to 2023, the study analyzes whether women’s representation at the board of directors, management, and employee levels improves financial and sustainability outcomes. The findings indicate that achieving a critical mass of women at different hierarchical levels positively affects ROA, reduces nonperforming loans (NPL), and increases earnings per share (EPS). Furthermore, greater gender diversity improves sustainability, as measured by ESG scores. However, in high-volatility environments, the positive impact of women’s representation on financial performance weakens, with lower ROA and EPS, suggesting a more risk-averse approach in volatile conditions. These findings support the critical mass theory and provide insights for policymakers and financial institutions seeking to balance diversity, risk, and performance in corporate governance. Collectively, these findings emphasize the importance of ethical banking principles and inclusive governance structures in encouraging more stable, resilient, and sustainable financial systems worldwide.25 0Item Restricted Transparency & Risk-Taking in Banking Governance From A Legal Perspective: A Comparative Study Between Islamic Banking Law in Kingdom of Saudi Arabia and Conventional Banking Law in the United States of America(Saudi Digital Library, 2023) Alrumayh, Almunthir; Steve, NicklesThe multifaceted evolution and creation of money and currency has transformed the way humans conduct trade and commerce. From the barter system to the invention of coins, and eventually the emergence of printed money and banking systems, the concept of exchange has evolved over time. This study focuses on the banking governance of two distinct states, the Kingdom of Saudi Arabia, and the United States of America (“U.S.”) and aims to analyze the similarities and differences in the banking systems of both countries. The research entails an overview of the background, significance, and similarities and/or differences that constitute the main structure of the study. The banking sector plays a crucial role in maintaining economic stability in both countries, and this study delves into the growth and performance of the banking sector in the Kingdom of Saudi Arabia and the U.S., with a focus on banking governance under the Islamic law. Islamic banking governance differs from conventional banking systems, as it adheres to the Islamic principles and morals. The study aims to analyze the procedures, rules, and regulations exist in both countries, and how they are implemented in the context of stability, business orientation, and efficiency. The Shariah law, which serves as the primary source of rules and regulations for the Islamic banking governance in the Kingdom of Saudi Arabia, shapes the financial performance of Shariah-compliant banks. The research relies on a review of articles, journals, books, government published materials, and other online resources, in addition to the laws of the Kingdom of Saudi Arabia and the U.S., to obtain first-hand insights into the topic. The findings of this study will contribute to a better understanding of the similarities and differences between the Islamic banking governance and the U.S. banking governance and shed light on the performance of Shariah-compliant banks in the Kingdom of Saudi Arabia. In conclusion, this research explores the nuances of banking governance in Kingdom of Saudi Arabia and the U.S. and compares the two systems with a focus on the Islamic banking governance. The study provides valuable insights into the regulatory frameworks, implementation of rules and regulations, and financial performance of Shariah-compliant banks. The study also serves as a comprehensive reference for scholars, policymakers, and practitioners interested in the field of banking and finance. Further research and analysis in this area can contribute to the advancement of banking governance and its impact on the economy.43 0