Intellectual capital and financial performance of Islamic banks: a meta-analysis

Muhammad Bilal Zafar and Talha Yasin

Accounting Research Journal, 2025, vol. 38, issue 2, 245-262

Abstract: Purpose - This study aims to meta-synthesize the relationship between intellectual capital (IC) and the financial performance of Islamic banks. Specifically, it examines how different components of IC – human capital, structural capital, relational capital and capital employed – impact key financial performance metrics, including return on assets (ROA), return on equity (ROE) and Tobin’s Q (TQ). Design/methodology/approach - A comprehensive meta-analysis was conducted, following the PRISMA guidelines, to synthesize findings from 29 peer-reviewed journal articles indexed in Scopus and Web of Science having accumulative sample size of 8,871. Effect sizes were calculated using Fisher’s r-to-z transformation, and a random-effects model was applied to estimate the overall effect sizes. Subgroup meta-analyses were performed to evaluate the relationships between specific components of IC and various financial performance measures. Findings - The meta-analysis confirms a positive and statistically significant effect size (r= 0.227,p

Keywords: Intellectual capital; Financial performance; Islamic banks; Meta-analysis (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-07-2024-0245

DOI: 10.1108/ARJ-07-2024-0245

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