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The purpose of the study is to examine the relationship between the board of directors (BODs) and the Shariah board (SB) and assess its impact on the financial soundness of Islamic banks (IBs).

The authors use a regression model to test the effects of the relationship between the BOD and the SB on the financial soundness of IBs by applying a panel data set of 61 IBs, covering 18 countries from 2008 to 2014. The dependent variable is the Z-score indicator. To test the robustness of the results, the authors use dependent variables other than the Z-score [A rating of Capital adequacy (C), Asset quality (A), Management (M), Earnings (E), Liquidity (L), and Sensitivity (S) (CAMELS)] for 2018.

The results show that meetings between directors and SB members significantly reduce the financial soundness of IBs. The relationship between the BOD and the SB increases conflicts of interest and agency costs. However, a representation of the SB at the BOD meetings and vice versa does not affect financial soundness. The Accounting and Auditing Organization for Islamic Financial Institutions and the Islamic Financial Services Board corporate governance standards do not require the presence of the SB representative at the BOD meetings or vice versa, which justifies the results.

This study attempts to fill gaps in the literature by investigating the impact of meetings between the SB and the BOD on the financial soundness of IBs across the world. The results suggest that the BOD’s frequent interference in the affairs of the SB can have adverse effects on IBs and should be avoided.

The authors depart from the previous literature by using three new characteristics that link the BOD to the SB. Methodologically, the authors use three new measures to evaluate this relationship and its effect on the financial soundness of IBs. This study is unique because it explores the comparative impacts of the presence of a SB representative at the BOD meetings and a director at the SB meetings and meetings between the two governing boards of IBs.

The purpose of this paper is to examine the Board of Directors’ characteristics and their impact on the financial soundness of Islamic banks.

Regression analysis is applied to test the impact of the Board of Directors’ characteristics on the financial soundness of Islamic banks, using a panel data set of 67 Islamic banks covering 20 countries from 2005 to 2018. The Z-score indicator is used to evaluate the Islamic banks’ soundness. To check the robustness of the results, this paper uses other dependent variables (CAMEL) than the Z-score.

The main results show that the presence of an independent non-executive director negatively impacts the financial soundness of Islamic banks, while the chief executive officer duality practice has a positive effect on it. Other characteristics of the Board of Directors do not significantly impact the financial soundness of Islamic banks (foreign director, institutional director, chairman with a Shari’ah degree, interlocked chairman and the Board of Directors’ size).

This study aims to fill the gaps in the literature that discuss the Board of Directors’ role in corporate governance and its impact on the financial soundness of Islamic banks. In other words, it shows the role played by the Board of Directors and improves the knowledge of the corporate governance-financial soundness relationship. Plus, managers, investors and regulators may gain evocative insights, particularly those looking to improve their Islamic banks’ soundness by restructuring their boards’ composition.

This study sheds new light on the literature on Islamic banking by clarifying the relationship between the Board of Directors and the financial soundness of Islamic banks. Contrary to previous research, this paper uses an additional hypothesis stating that a chairman with a Shari’ah degree (Fiqh Muamalt) has a positive impact on the financial soundness of Islamic banks.

This study aims to explore the effect of the board of directors on the capital structure of listed non-financial firms on the Pakistan Stock Exchange (PSX).

Using a panel data set of 208 financial Pakistani enterprises from 2015 to 2020, regression analysis is employed to examine the data utilizing independent variables such as board size, outside directors, directors' remuneration and managerial ownership to evaluate board characteristics and the total debt ratio for capital structure.

The results show that the board size positively impacts the debt ratio. However, outside directors, directors' remuneration and managerial ownership are negatively connected with the capital structure. The empirical findings indicate that corporate governance mechanisms play an important role in the capital structure decision of Pakistani non-financial companies.

This research contributes to the literature by addressing the function of the board of directors in the governance of Pakistani enterprises.

Few studies in Pakistan focus on board characteristics and those that do utilize different variables. This research aims to fill a critical gap by investigating the effect of the board of directors' attributes and the capital structure of the listed non-financial sector of Pakistan.

The purpose of this study is to examine the relationship between corporate governance and financial soundness of Islamic banks. Precisely, this study examines the Shariah Board’s characteristics and empirically diagnoses its impact on the financial soundness of Islamic banks.

In this case, the level of bank soundness is individually measured using the z-score indicator. Regression analyses are applied to test the impact of the Shariah Board’s characteristics on the financial soundness of Islamic banks, using a panel data set of 67 Islamic banks – covering 20 countries during the period 2005–2014.

The model shows that the size of the Shariah Board has a negative and significant impact on the financial soundness of Islamic banks. However, the Shariah scholar with knowledge in finance/accounting, the presence of Mufti, the interlocked Shariah scholar and the foreign Shariah scholar do not have any significant impact on the financial soundness of Islamic banks.

This study contributes to fill the gaps in the literature that discussed the Shariah Boards’ role in the governance of Islamic banks. In addition, it provides practical implications to the Shariah Boards’ members in the Islamic banks and calls for setting a sufficient number of scholars for each Shariah Board.

With this paper, the authors aim to clarify the relationship between Shariah Board and financial soundness of the Islamic banking, and provide additional insights to the emerging literature of Islamic banking. Contrary to previous research studies, the authors use an additional hypothesis, i.e. the presence of Mufti that has a positive and significant effect on the financial soundness of Islamic Banks. Methodologically, the authors incorporate a new measure to evaluate empirically the impact of Shariah Board members with knowledge of finance and accounting on the financial soundness of Islamic banks.

This research paper aims to empirically analyse the impact of digital technologies and government support on the resilience of small and medium-sized enterprises (SMEs) during the COVID-19 pandemic; in other words, how SMEs survive and manage the negative impact of the health situation with the support of digital technologies and government policy. A questionnaire survey was employed based on a sample of 96 SMEs and was divided into three parts, which comprised 28 questions. The SPSS software was used to analyse the results. The significant findings indicate that digital technologies positively affect SMEs' resilience during the COVID-19 pandemic, combined with public support. This implies that digital technologies help SMEs be resilient and ensure their survival in a unique and challenging environment. This study has practical implications for different stakeholders to evaluate risks in health emergencies, filling a significant research gap in the literature. Furthermore, this research paper can provide empirical results on the potential impact of digital technologies used by SMEs and the availability of government support to survive during the COVID-19 crisis.

Management of information technology (IT) will continue to be an essential endeavour for organisations as we experience the increasing advancement of technology across different spectres of life. Managers will need to understand how technology is changing their business operations and the emergence of digital consumers who demand more innovative and technologically driven experiences. This book was conceptualised to provide theoretical insight for managers and researchers to understand where we are and where technology is taking us. This book has presented different chapters, highlighting management and practical implications across other technology, sector and countries. These selected chapters provide a wide variety of stimulating insights into the varying challenges and perspectives of management and IT in the digital era. Significantly, we recognise the growing prospects of Artificial intelligence (AI) and how it is revolutionising different sectors, further presenting critical challenges for managers on how to harness the opportunities of this technology for their business prospects.

This paper aims to report on the findings of an investigation to compare three different three-dimensional printing (3DP) or additive manufacturing technologies [i.e. fused deposition modeling (FDM), stereolithography (SLA) and material jetting (MJ)] and four different equipment (FDM, SLA, MJP 2600 and Object 260) in terms of their dimensional process capability (dimensional accuracy and surface roughness). It provides a comprehensive and comparative understanding about the level of attainable dimensional accuracy, repeatability and surface roughness of commonly used 3DP technologies. It is expected that these findings will help other researchers and industrialists in choosing the right technology and equipment for a given 3DP application.

A benchmark model of 5 × 5 cm with several common and challenging features, such as around protrusion and hole, flat surface, micro-scale ribs and micro-scale long channels was designed and printed repeatedly using four different equipment of three different 3DP technologies. The dimensional accuracy of the printed models was measured using non-contact digital measurement methods. The surface roughness was evaluated using a digital profilometer. Finally, the surface quality and edge sharpness were evaluated under a reflected light ZEISS microscope with a 50× magnification objective.

The results show that FDM technology with the used equipment results in a rough surface and loose dimensional accuracy. The SLA printer produced a smoother surface, but resulted in the distortion of thin features (<1 mm). MJ printers, on the other hand, produced comparable surface roughness and dimensional accuracy. However, ProJet MJP 3600 produced sharper edges when compared to the Objet 260 that produced round edges.

This paper, for the first time, provides a comprehensive comparison of three different commonly used 3DP technologies in terms of their dimensional capability and surface roughness without farther post-processing. Thus, it offers a reliable guideline for design consideration and printer selection based on the target application.